9911796707
TMI Blog2003 (5) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... e was invalid? - 2. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was legally justified in law in holding that a separate order had to be passed by the Assistant Controller of Estate Duty for valid levy of interest under section 70(1) of the Estate Duty Act?" - - - - - Dated:- 12-5-2003 - Judge(s) : S. K. KESHOTE., F. C. BANSAL. JUDGMENT The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty for valid levy of interest under section 70(1) of the Estate Duty Act?" The facts, leading to reference of these two questions for the opinion of the court, are that the late Shri Paras Raj G. Shah, the assessee, died on March 16, 1982. The return of estate duty was required to be filed within six months from the date of expiry by the accountable person. The return of the estate duty was fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 70(1) of the Act, 1953, was held not valid and accordingly ordered for deletion thereof. The Revenue filed an application for reference of the two questions of law aforestated and, as said in the preceding paragraphs of this order the learned Tribunal referred the questions for opinion, to this court under the impugned order and that is how the matter is before us. The learned Tribunal rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not the case of the Department and the learned Tribunal has held this levy of interest to be invalid and accordingly ordered for deletion thereof. The Estate Duty Act, 1953, was itself repealed in the year 1985 and these questions referred for the decision of this court are no longer of any general public importance. The questions of law referred for adjudication of this court in the present ..... X X X X Extracts X X X X X X X X Extracts X X X X
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