831/CBDT. - Income Tax - 831/CBDT

INSTRUCTION NO. 831/CBDT Dated : May 2, 1975 Section(s) Referred: 50 Statute: Estate Duty Act The Madras High Court in the case of G.D. Narendra Vs. Controller of Estate Duty, Madras (85 ITR 647) has held that relief under Section 50 of the Estate Duty Act cannot be denied solely on the ground that the limitation under Section 61 of the rectification of estate duty assessment has expired. The Board has accepted the decision. Section 50 of the Estate Duty Act casts a statutory duty upon the Assistant Controller of Estate Duty to allow relief and Section 61 of the Estate Duty has no application in such cases. 2. These instructions may be brought to the notice of the officers working in your charge.