1994 (9) TMI 63

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..... or the parties. This appeal is preferred against the judgment of the Patna High Court (see [1984] 150 ITR 668) dismissing the writ petition filed by the appellant. The matter arises under the Estate Duty Act, 1953. One, B. P. Taneja, died on March 29, 1970. His wife, the appellant herein, filed a return as an accountable person stating that only half the estate held by the deceased passed to h .....

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..... pellant that since there was no mistake apparent from the record, the power of rectification could not be exercised. The appellant questioned the order of the Assistant Controller by way of a writ petition filed in the High Court. The High Court dealt with the other points raised by the appellant but refused to deal with the submission that the power of rectification was not available (inasmuch as .....

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..... consideration the meagre amount of tax involved, the fact that the matter relates to the estate of a person who died in 1970 and the further fact that the Act has since been repealed. We are not satisfied that this was a case where the power of rectification could have been invoked. According to the school of Hindu law governing the parties herein, the appellant was entitled to a share if a par .....

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