Law:

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Section 63 of the Estate Duty Act, 1953 - Appellate Tribunal - Accounts of estate of deceased was filed by one 'P' (power of attorney holder) - Properties of deceased were treated as having been held by deceased in individual capacity in conformity with stand of accountable person - Subsequently, appeal was filed raising ground of valuation of certain properties - An additional ground was raised that properties were held by deceased as member of Hindu undivided family - CBDT refused to allow raising of additional ground stating that there was nothing to show that accountable person was prevented by sufficient cause from raising said issue and producing necessary evidence before Assistant Controller - Whether there had been a proper exercise of judicial discretion by Board in declining to admit fresh grounds raised at time of hearing of appeal before them - Held, yes FACTS The deceased had left a will bequeathing the various properties in his possession and enjoyment to his two wives and his sons. One 'P', the eldest son by the second wife and who, held a general power of attorney for other accountable persons submitted an account of the estate of the deceased in the prescribed form to the Assistant Controller. The Assistant Controller determined the principal value of the estate passing on the death of the deceased and the duty payable on it. He had treated all the properties as having been held by the deceased in his individual capacity and not in his capacity as the karta of the HUF, and this was in conformity with the stand taken by the accountable persons at the time of filing of the account of the estate. The said 'P' thereafter preferred an appeal to the Central Board of Direct Taxes under section 63, and the contentions raised in the original grounds of appeal related to the valuation of certain properties included in the assessment. However, later, he had filed an additional grounds of appeal urging two new grounds : (1) that the Assistant Controller had not given notices to all the accountable persons before completing the assessment and as a result, the actual status of the deceased as a member of an undivided Hindu family was lost sight of, and (2)…

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