1994 (1) TMI 20 - HC - Income Tax

Summary

The petition challenged the Assistant Controller of Estate Duty's refusal to rectify the assessment related to the estate of Abdul Aziz. The court ruled in favor of the accountable person, stating that the decree for a debt due to Natesa Padayachi should be allowed as a deduction, despite the bar of limitation. The court quashed the Assistant Controller's order and directed a reconsideration of the application without considering the limitation issue.