Information on a point of law can trigger reassessment when it identifies overlooked statutory provisions, regardless of source. A communication pointing out an overlooked statutory provision qualifies as 'information' under the Estate Duty Act and can justify reopening an assessment; for a communication to be information on a point of law its content must be law (a legislative provision or a judicial/quasi judicial determination), and the source of the communication does not negate its character as information.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Information on a point of law can trigger reassessment when it identifies overlooked statutory provisions, regardless of source.
A communication pointing out an overlooked statutory provision qualifies as 'information' under the Estate Duty Act and can justify reopening an assessment; for a communication to be information on a point of law its content must be law (a legislative provision or a judicial/quasi judicial determination), and the source of the communication does not negate its character as information.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
