https://www.taxtmi.com/caselaws?id=70864 Reopening of an estate duty assessment under section 59(b) was invalid where the audit objection did not disclose new material but only re-evaluated facts already on record, including the valuation details of the land and constructed portion. The original assessment had before it the relevant factual material, and the later objection merely expressed a different view on how much land was appurtenant to the building. A reassessment based only on a fresh application of mind to the same material does not amount to receipt of information within the provision, so reopening on a mere change of opinion was not justified. en-us Thu, 13 Dec 1984 00:00:00 +0530 Tue, 19 Apr 2011 17:21:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70864 Reopening of an estate duty assessment under section 59(b) was invalid where the audit objection did not disclose new material but only re-evaluated facts already on record, including the valuation details of the land and constructed portion. The original assessment had before it the relevant factual material, and the later objection merely expressed a different view on how much land was appurtenant to the building. A reassessment based only on a fresh application of mind to the same material does not amount to receipt of information within the provision, so reopening on a mere change of opinion was not justified. Case-Laws Income Tax Thu, 13 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70864