https://www.taxtmi.com/circulars?id=9580 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. en-us Tue, 29 Jan 1985 00:00:00 +0530 Tue, 07 Jun 2011 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9580 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. Circulars Income Tax Tue, 29 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9580