1978 (6) TMI 62

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..... g the share of the deceased Shri V.H. Venkatasiva Reddy who died as a bachelor on 5th May, 1975 and was then a member of the HUF. The property was inherited by his mother Smt. Gowramma who also died on 6th Nov., 1975 and the second appeal pertains to the estate duty assessment on her death. 2. The deceased Shri. V.H. Venkatasiva Reddy was a coparcener of the HUF along with his father, having 50 .....

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..... o give that deduction. On appeal, however, the learned Appellate Controller in a brief order observed that some provision had to be made, for the marriage, in the computation of the family properties because it is the duty of the family to see that the marriage of the daughter is performed. He therefore, held that the claim of the accountable person was justified and directed that a sum of Rs. 10, .....

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..... had claimed. However, since the accountable person is not in appeal and the Appellate Controller has allowed only a sum of Rs. 10,000 all that can be done now is to dismiss the Departmental appeal since the Appellate Controller has allowed less than that was the share of the unmarried daughter, at the time of death of her brother, Shri V.H. Venkatasiva Reddy. The appeals are without merits and are .....

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