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of <h1>Court sets aside reassessment notice under s. 59 of E.D. Act, 1953, deeming audit objections insufficient.</h1> The court set aside the notice of reassessment under s. 59 of the E.D. Act, 1953, as audit objections were deemed insufficient grounds for reassessment of ... Audit Objection, Estate Duty, Information, Reassessment The petition challenges a notice of reopening of assessment under s. 59 of the E.D. Act, 1953. The deceased's estate included shares valued at Rs. 1,693, which was accepted and duty paid. A notice to reassess was issued, citing errors in the valuation. The court ruled that audit objections do not justify reassessment, setting aside the notice.
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