Allahabad H.C : Whether, on the facts and in the circumstances of the case and on a proper interpretation of the provisions of s. 61 of the ED Act, 1953, the Tribunal was justified in holding that an appeal lay, against the order of the Asstt. CED to the Appellate CED and in that view directing the Appellate CED to entertain the appeal and decide it on merits ?

“Whether, on the facts and in the circumstances of the case and on a proper interpretation of the provisions of s. 61 of the ED Act, 1953, the Tribunal was justified in holding that an appeal lay, against the order of the Asstt. CED to the Appellate CED and in that view directing the Appellate CED to entertain the appeal and decide it on merits ? “

We are of the opinion that under s. 62(1)(b) of the ED Act, 1953, the appeal is competent. This provision confers a right of appeal on any person (including the accountable person) denying his liability to the amount of estate duty payable in respect of any property.

In the instant case, the accountable person denied his liability. Consequently, the appeal was maintainable and, as such, the question is answered in favour of the assessee and against the Revenue. The accountable person will be entitled to receive the costs of the reference which we fix at Rs. 300.

[Citation : 172 ITR 429]