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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Supreme Court: Estate Duty Assessments Can Reopen u/s 59(B) with Legal Info from Judicial or Legislative Sources.</h1> Under Section 59(B) of the Estate Duty Act, assessments can be reopened if the Controller of Estate Duty has information indicating an estate duty has been missed. This is similar to Section 147(b) of the Income Tax Act. The Supreme Court clarified that for a communication to be considered information on a point of law, it must originate from a legislative or judicial determination. Communications from non-judicial bodies are only valid if they contain legal content. The Ministry of Law confirmed this interpretation. Officers are instructed to consider these guidelines in their assessments.
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