Controller Of Estate Duty vs Paras Raj G. Shah on 12 May, 2003 5. Our this view has been fortified by the judgment of the Hon'ble Supreme Court in the case of Collector of Estate Duty v. Roshan Jahangir Gandhi (1994) 205 ITR 428 (SC). Rajasthan High Court - Jaipur Cites 4 - Cited by 0 - S K Keshote - Full Document