- (1.) The Income-tax Appellate Tribunal, Allahabad, has referred the following question of law under Section 64(1) of the Estate Duty Act, 1953, hereinafter referred to as "the Act" for the opinion to this court : "1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in holding that Section 34(1)(c) of the Estate Duty Act, 1953, was not applicable in the present case ?"
(2.) Briefly stated the facts giving rise to the present reference are as follows :
(3.) Smt. Anaro Devi died on January 1, 1981 and her son, Arun Kumar, is the accountable person. The Assitant Controller of Estate Duty invoked the provisions of Section 34(1)(c) by adding the lineal descendant's shares for the purposes of determining the rate of estate duty. He also applied the provisions of Section 32 of the Act.;