Correctness of any order passed by the Appellate Controller u/s 63(2) of the Estate Duty Act, 1953. - Income Tax - 954/CBDT

INTRODUCTION NO. 954/CBDT Dated : May 20, 1977 Section(s) Referred: 63 Statute: Estate Duty Act U/S 63(2) of the Estate Duty Act, 1953, the Controller may, if he is not satisfied as to the correctness of any order passed by the Appellate Controller, appeal to the Appellate Tribunal against such order before the expiry of sixty days of the date on which the order is communicated to the Controller. 2. U/S 2(5), the term "Controller" includes a Deputy Controller of Estate Duty or an Assistant Controller of Estate Duty. This inclusive definition of Controller may create difficulties in computation of the period of limitation if the order of the Appellate Controller is communicated by the Appellate Controller to the Assistant Controller of Estate Duty and to the Controller of Estate Duty on different dates. 3. The Board, therefore, desire that the Appellate Controllers of Estate Duty may be requested to communicate their order to the Controller of Estate Duty rather than to the Assistant Controllers. Further, Assistant Controllers of Estate Duty may also be instructed to immediately bring to the notice of the Controllers, any orders of Appellate Controllers of Estate Duty which may have been served directly upon the Assistant Controllers of Estate Duty so that a decision on the point whether any appeal should be filed before the Appellate Tribunal can be taken without any loss of time. 4. The Board further desire that appeals u/s 63(2) of the Estate Duty Act should be filed by Controller of Estate Duty in their own names.