Supreme Court · 1989 INSC 175 · Decided 2 May 1989
Controller of Estate Duty, Gujarat I, AHMEDABAD. v. M.A. Merchant Accountable Person of Late Shri A.G Merchant, Majirajwadi Road, Bhavnagar, ETC.
- Court
- Supreme Court of India
- Citation
- 1989 INSC 175 · [1989] 2 S.C.R. 987
- Case number
- CIVIL APPEAL No. 2/1975
- Decided
- 2 May 1989
- Bench
- R.S. PATHAK, SABYASACHI MUKHERJI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 34, 147
Headnote
DUTY, GUJARAT I, AHMED ABAD. v. M.A. MERCHANT ACCOUNTABLE PERSON OF LATE SHRI A.G MERCHANT, MAJIRAJWADI ROAD, BHA VNAGAR, ETC. MAY 2, 1989 [R.S. PATHAK, CJ AND SABYASACHI MUKHARJI, J.] Estate Duty Act, 1953: Sections 56-65-Valuations for estate duty-Rectification of mistake-Reopening of Duty Act, 1953, and an assessment was made by the A B c Deputy Controller of Estate Duty-Appellant on 26th February, 1960. D The Estate Duty (Amendment) Act, 1958 repealed the original sections 56 to 65. Section 59 which substituted for the original section 62 made provision for re-assessment. It
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