https://www.taxtmi.com/caselaws?id=62245 Reassessment of estate duty was impermissible where the Department relied on partnership reconstitution, profit-sharing ratios, refunds and interest already considered in the original assessment; a different view of the same material amounted only to a change of opinion. Refunds arising after death did not constitute property passing on death in the stated circumstances. Excess tax-liability allowances, initially made provisionally and later affected by related assessments, were matters for rectification rather than reassessment under section 59 absent special circumstances. The Revenue's reassessment grounds therefore failed. en-us Wed, 24 Aug 1994 00:00:00 +0530 Tue, 18 Jan 2011 17:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62245 Reassessment of estate duty was impermissible where the Department relied on partnership reconstitution, profit-sharing ratios, refunds and interest already considered in the original assessment; a different view of the same material amounted only to a change of opinion. Refunds arising after death did not constitute property passing on death in the stated circumstances. Excess tax-liability allowances, initially made provisionally and later affected by related assessments, were matters for rectification rather than reassessment under section 59 absent special circumstances. The Revenue's reassessment grounds therefore failed. Case-Laws Income Tax Wed, 24 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62245