CBDT hereby directs that the Commissioners of Income-tax (Appeals) appointed as Appellate Controllers of Estate Duty - 0093 - Income Tax

CBDT hereby directs that the Commissioners of Income-tax (Appeals) appointed as Appellate Controllers of Estate Duty Notification Number: 0093 Dated 27-12-1979 In exercise of the powers conferred by sub-section (2A) of section 4 of the Estate Duty Act, 1953 (34 of 1953), and in partial modification of all previous notifications and orders on the subject, the Central Board of Direct Taxes hereby directs that the Commissioners of Income-tax (Appeals) appointed as Appellate Controllers of Estate Duty shall exercise their powers in respect of all estates of deceased persons including cases where the principal value as assessed to estate duty by the Assistant Controller of Estate Duty is less than Rs. 2 lakhs. In cases where the assessed principal value of the estate is less than Rs. 2 lakhs, the above Appellate Controllers shall perform their functions only in respect of assessment orders passed on or after 1st January, 1980. File Number: 307/26/79-ED