{"id":27917,"date":"1986-08-29T00:00:00","date_gmt":"1986-08-28T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/controller-of-estate-duty-vs-ram-saran-das-on-29-august-1986"},"modified":"2015-12-22T22:17:54","modified_gmt":"2015-12-22T16:47:54","slug":"controller-of-estate-duty-vs-ram-saran-das-on-29-august-1986","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/controller-of-estate-duty-vs-ram-saran-das-on-29-august-1986","title":{"rendered":"Controller Of Estate Duty vs Ram Saran Das on 29 August, 1986"},"content":{"rendered":"<div class=\"docsource_main\">Allahabad High Court<\/div>\n<div class=\"doc_title\">Controller Of Estate Duty vs Ram Saran Das on 29 August, 1986<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1987 163 ITR 718 All<\/div>\n<div class=\"doc_bench\">Bench: K Agrawal, R Singh<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p> 1. This is an application for reference filed by the Revenue against the order of the Tribunal dated November 26, 1985, rejecting the application filed on its behalf for referring the two questions mentioned below to this court :\n<\/p>\n<p> &#8220;1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in adopting different valuation of Hindu undivided family property for estate duty and wealth -tax purposes ?\n<\/p>\n<p> 2. Whether, on the facts and in the circumstances of the case, the decision of the Tribunal on the valuation of Hindu undivided family property is<br \/>\nlegally tenable as it is based on improper appreciation of evidence in the shape<br \/>\nof the wealth-tax order and record ?&#8221;\n<\/p>\n<p>2.  In regard to the first question, the Tribunal found that since the valuation of property in question in the matter of estate duty is the same as in the matter of wealth-tax, the question as framed does not arise for decision.\n<\/p>\n<p>3. With regard to the second question, the finding is that: since the High Court cannot re-appreciate the evidence on the question of valuation, the said question could not be referred.\n<\/p>\n<p> 4. We are in full agreement with the view taken by the Tribunal.\n<\/p>\n<p> 5. We, consequently, reject the reference.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Allahabad High Court Controller Of Estate Duty vs Ram Saran Das on 29 August, 1986 Equivalent citations: 1987 163 ITR 718 All Bench: K Agrawal, R Singh JUDGMENT 1. This is an application for reference filed by the Revenue against the order of the Tribunal dated November 26, 1985, rejecting the application filed on its [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[9,8],"tags":[],"class_list":["post-27917","post","type-post","status-publish","format-standard","hentry","category-allahabad-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Controller Of Estate Duty vs Ram Saran Das on 29 August, 1986 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/controller-of-estate-duty-vs-ram-saran-das-on-29-august-1986\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Controller Of Estate Duty vs Ram Saran Das on 29 August, 1986 - Free Judgements of Supreme Court &amp; 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