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section 62(1)(b) of the estate duty act, 1953-appeal against orders of controller-whether appeal would lie against rectification order passed under section 61-held, yes Facts Shri J.K. Mehta was a partner of the firm, Pitamber Anandji, till his death. The estate duty assessment of his estate was completed, including Rs. 36,035 as his share income from the firm. Subsequently the ITO determined the share income of the deceased from the firm at Rs. 51,623. The Assistant Controller thereupon rectified the estate duty assessment to increase the principal value of the estate by Rs. 15,588 being the difference between the share income assessed and share income taken and also to make necessary changes regarding the deceased's share in the firm's assets. On appeal against the rectification order, the Appellate Controller held that no appeal against a rectification order would lie. The Tribunal, however, reversed the Appellate Controller's decision. On reference: Held Appeal against the order of rectification made under section 61 was maintainable under section 62(l)(b) because on rectification, the liability to estate duty was increased. It was open to the accountable person to deny his liability to the amount of estate duty payable in consequence of such rectification. Case review CED v. P.E. Venkitraman [1978] 115 ITR 222 (Ker.) followed. Mandal Ginning & Pressing Co. Ltd.v. CIT [1973] 90 ITR 332 (Guj.) distinguished. Cases referred to Mandal Ginning and Pressing Co. Ltd. v. CIT [1973] 90 ITR 332 (Guj.) and CED v. P.E. Venkitraman [1978] 115 ITR 222 (Ker.). JUDGMENT B.J. Divan, CJ. :-Since the question of law referred by the Tribunal for our opinion at the instance of the Revenue in each of these three cases is the same and since the Tribunal in its orders, out of which Estate Duty Reference Nos. 18 and 20 of 1978, arise, followed its order in the matter out of which Estate Duty Reference No. 8 of 1978 arises, it will be better to dispose of all the three matters by this common judgment. 2. The question which is referred in each of these three matters is: "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified…

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