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Y.UPADHYAY, K.T.THAKORE, P.S.DHILLON
Controller of Estate Duty – Appellant
Versus
Vipin K. Nagori – Respondent
Per Shri P.S. Dhillon, Judicial Member - The Revenue has made this appeal against the order dated 24-6-1983 of Shri K.S. Rao, Controller of Estate Duty (Appeals)-VIII, Ahmedabad who allowed the appeal (statistical purpose) against the order dated 25-2-1982 of Shri R.B. Bhatt, Asstt. Controller of Estate Duty, Ahmedabad.
2. The relevant facts, in brief, are that the deceased Harigangaben K. Nagori died on 19-2-1977, who was the widow, being her husband died on 20-2-1971. The family of the deceased consisted of her husband, two sons and a daughter in the year 1971 and prior to the date 20-2-1971 on which day her husband died. Her husband before his death made a will dated 21-4-1969 vide which he devolved his interest in the HUF property which was to devolve on the HUF Itself, for his two sons and his wife.
3. In view of these facts, it was claimed and contended before the Asstt. Controller of Estate Duty that the deceased (widow) was not owner of any property and therefore, no property passes on her death, which is to be subjected to estate-duty. Reliance was placed on the decision in the case of CED v. Smt. Anari Devi Halwasiya AIR 1972 All. 179. The Asstt. Controller of Estate
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