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of <h1>Court quashes Estate Duty Act notice for lack of grounds, deems it issued mechanically.</h1> The High Court of Allahabad quashed a notice issued under section 59 of the Estate Duty Act, 1953, due to insufficient grounds for reopening the ... Estate Duty, Notice, Reassessment The High Court of Allahabad quashed a notice issued under section 59 of the Estate Duty Act, 1953, as it lacked proper grounds or reasons for reopening the assessment. The court found that there was no failure to disclose facts or suppression of material facts, and the notice was issued mechanically. The writ petition was allowed, and no costs were imposed.
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