9911796707
TMI Blog1986 (10) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... eturn of estate duty was filed by his legal representative who is the appellant before us. The estate of the deceased includes a residential house situated at Morvi, in the State of Gujarat. Its value was determined at Rs. 47,000. The A. P. had claimed exemption in respect of that house under section 33(1)(n) of the Estate Duty Act. The exemption claimed was denied by the Assistant Controller of E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he will of the deceased dated 30th August 1979, a copy of which has been filed before us. That will recites that the executant of the will has a residential pukka house at Morvi, it has been damaged by floods and that he often resides in that house as well. On the strength of these facts Shri Dixit has submitted that the deduction under section 33(1)(n) is available to the A. P. and that the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the approved valuer, had not been produced before the authorities below. No permission has been sought to file such papers as additional evidence before us. We are, therefore, of the opinion that such papers should not be read in evidence and we hold accordingly. 5. Deduction under section 33(1)(n) of the Estate Duty Act is available to an A. P. in respect of one house or part of thereof exclusi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deceased was also living at Kanpur and had a residence at that place as well, will not disentitle the A. P. to claim exemption in respect of the deceased's house at Morvi. 6. It is understood that the house at Morvi had been damaged by floods. That fact is borne out from the recitals in he will of the deceased. However, on that basis, it cannot be held that no structure was in existence at the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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