1997 (1) TMI 43

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..... -tax Appellate Tribunal, Amritsar Bench, Amritsar, to make reference of the question of law framed by the petitioner to the High Court for its opinion. The late Shri Inder Mohan Khanna was a partner in Khanna Dyeing and Milling Works, Amritsar, with a 20 per cent. share. He died on December 30, 1978. In her capacity as the accountable person, Smt. Nirmal Khanna, widow of the late Shri Inder Moha .....

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..... with the contention of the accountable person and ordered the addition of Rs. 1,65,822 to the principal value of the estate of the deceased for the purpose of levy of estate duty. The Appellate Controller of Estate Duty before whom an appeal was filed by the accountable person concurred with the Assistant Controller of Estate Duty and dismissed the appeal vide his order dated October 15, 1981. On .....

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..... 297, has been partly reversed by the Supreme Court and the decision of this court in State v. Prem Nath [1977] 106 ITR 446 [FB] which supports the case set up by the Revenue has been approved by the Supreme Court. Therefore, we are of the opinion that the following question of law arises in the instant case : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal i .....

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