Notional partition in Hindu undivided family property barred reopening of estate duty assessment on a debatable issue.

Reopening of an estate duty assessment was held unjustified where the original assessment had accepted that the widow held a notional half share in the Hindu undivided family property and only the deceased's half share passed on death. The Court applied the notional partition principle, under which a partition is deemed immediately before the death of a male Hindu coparcener, so the widow's share is recognised at that stage. As the issue was at best debatable on those facts, reassessment was not warranted and the answer went in favour of the accountable person.

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Issues: Whether the reopening of the estate duty assessment was justified.

Analysis: The reference concerned the estate of a deceased Hindu coparcener. The earlier assessment had accepted that the widow had a half share in the Hindu undivided family property and that only the deceased's half share passed on death. The Court held that, in such circumstances, the matter was not one warranting reassessment. It relied on the principle that a notional partition takes place immediately before the death of a male Hindu coparcener, so that the widow notionally gets her share, and the question raised was at best debatable.

Conclusion: The reopening of the assessment was not justified and the answer was returned in favour of the accountable person and against the Revenue.

Ratio Decidendi: Reassessment is not justified where the original assessment has accepted the widow's notional share in Hindu undivided family property and the issue is at best debatable in light of the notional partition principle.

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