1984 (1) TMI 91

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.... is that on the facts and in the circumstances of the case and in law, the Appellate Controller, Bombay, erred in holding that the share of the lineal descendants cannot be assessed to estate duty in the case of the deceased under section 34(1)(c) of the Estate Duty Act, 1953 ('the Act'). 2. In the course of the assessment proceedings in the estate duty case of late Shri A.C. Kapadia, who died ....

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....cision of the Madras High Court in the case of V. Devaki Ammal. Reference was also made to the decision of the Income-tax Appellate Tribunal at Bombay (without mentioning the case in which it was given). The Appellate Controller accepted the contention and following the aforesaid decisions of the Ahmedabad Bench of the Tribunal and the Madras High Court, deleted the addition representing 2/9th sha....

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....i Venkata Rao v. CED [1983] 143 ITR 1014 (AP). 5. Shri S.M. Desai, the learned chartered accountant appearing for the accountable person, strongly relied on the order of the Appellate Controller and especially on the Tribunal decisions of the Ahmedabad and the Bombay Benches on the point at issue. 6. We have given careful thought to the submissions and arguments advanced from both the sides ....

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....t it is not violative of the principles of equity enshrined under article 14 of the Constitution of India. The Patna High Court has, on this point, discussed at length the ratio decidendi of the Madras High Court in the case of V. Devaki Ammal and dissented from it. To the same effect are the decisions of the Gujarat and the Andhra Pradesh High Courts in the case of Ramniklal J. Daftary and C. Van....