1977 (9) TMI 19

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..... le judge of this court is the appellant before us. The challenge in that writ petition was directed against the proceedings taken against the petitioner by the Assistant Controller of Estate Duty for recovery of the amount of estate duty due jointly and severally by the petitioner and other members of his branch as accountable persons in respect of the estate left by one deceased, C. Gopalan, by t .....

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..... by way of attachment. This contention was rejected by the learned single judge following the dictum laid down by a Division Bench of the Gujarat High Court in Commissioner of Income-tax v. Mrs. Indumati Ratanlal [1968] 70 ITR 353 and consequently the writ petition was dismissed. The correctness of the said view taken by the learned single judge is canvassed in this appeal. Recently a Division Be .....

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..... Duty [1976] 104 ITR 302. We are in respectful agreement with the above dictum laid down by the Division Bench. It then follows that the contention put forward by the appellant that for realisation of the estate duty the department is entitled to proceed only against the assets that have actually come into the hands of the accountable persons as part of the estate inherited from the deceased and n .....

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