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TMI Blog1984 (1) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... se and in law, the Appellate Controller, Bombay, erred in holding that the share of the lineal descendants cannot be assessed to estate duty in the case of the deceased under section 34(1)(c) of the Estate Duty Act, 1953 ('the Act'). 2. In the course of the assessment proceedings in the estate duty case of late Shri A.C. Kapadia, who died on 10-1-1967, the accountable person, viz., Shri P.A. Kap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmal. Reference was also made to the decision of the Income-tax Appellate Tribunal at Bombay (without mentioning the case in which it was given). The Appellate Controller accepted the contention and following the aforesaid decisions of the Ahmedabad Bench of the Tribunal and the Madras High Court, deleted the addition representing 2/9th share of the lineal descendants of the deceased in the princi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M. Desai, the learned chartered accountant appearing for the accountable person, strongly relied on the order of the Appellate Controller and especially on the Tribunal decisions of the Ahmedabad and the Bombay Benches on the point at issue. 6. We have given careful thought to the submissions and arguments advanced from both the sides and we find that the decision of the Ahmedabad Bench of the I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder article 14 of the Constitution of India. The Patna High Court has, on this point, discussed at length the ratio decidendi of the Madras High Court in the case of V. Devaki Ammal and dissented from it. To the same effect are the decisions of the Gujarat and the Andhra Pradesh High Courts in the case of Ramniklal J. Daftary and C. Vanajakshi Venkata Rao. Since apart from the decision of the Mad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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