https://www.taxtmi.com/caselaws?id=66544 A quasi-judicial order under section 171(3) recognising a Hindu family partial partition remains operative and binding in proceedings under other direct tax laws until it is set aside by a competent authority. On that basis, reopening the estate duty assessment under section 59(b) could not lawfully proceed by ignoring the subsisting partition order. The attempted fresh assessment was therefore not sustainable because it rested on a collateral disregard of a valid and effective order. en-us Wed, 22 Jul 1992 00:00:00 +0530 Mon, 28 Feb 2011 11:07:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66544 A quasi-judicial order under section 171(3) recognising a Hindu family partial partition remains operative and binding in proceedings under other direct tax laws until it is set aside by a competent authority. On that basis, reopening the estate duty assessment under section 59(b) could not lawfully proceed by ignoring the subsisting partition order. The attempted fresh assessment was therefore not sustainable because it rested on a collateral disregard of a valid and effective order. Case-Laws Income Tax Wed, 22 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66544