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S.K.YADAV, SATISH CHANDRA
Kanchanbai – Appellant
Versus
Assistant Controller of Estate Duty – Respondent
Per Shri S.K Yadav, JM -This appeal is preferred by the Accountable Person against the order of the Appellate Controller of Estate Duty dated 17th June, 1994.
2. This appeal was heard by the Tribunal and was decided vide its order dated 8-5-1996. Subsequently, the Accountable Person moved an application for recalling the order of the Tribunal on the ground that the relevant authorities quoted by him were not considered by the Tribunal while adjudicating the issue in dispute. The application was decided by the Tribunal’s order dated 9th August, 1996 whereby the earlier urder of the Tribunal was recalled and the appeal was fixed for fresh hearing. The appeal was heard by the Tribunal on 4-3-1997.
3. Briefly stated, the facts of the case are that one Shri Lakhmichand was Karta of the HUF. The family consisted of Shri Lakhmich and as Karta, his wife Smt. Kanchanbai and their son Parasmal. Shri Lakhmichand expired in the year 1964 but the HUF continued even after the death of Shri Lakhmichand. Subsequently, Smt. Kanchanbai died on 4-3-1977. At the time of her death, the family consisted of Smt. Kanchanbai, her son Parsarnal who was the Karta of the family, Smt. Suganbai wife of Paras
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