https://www.taxtmi.com/caselaws?id=6305 Information contained in an appellate income-tax order, including a finding of partial partition, can constitute definite information for reopening excess profits tax assessment under section 15, because it is not a mere change of opinion by the officer but information from a superior authority. The absence of separate examination of alleged tax avoidance in the income-tax proceedings did not prevent further enquiry under the excess profits tax law. Proceedings under section 10A were also valid where notice under section 15 had already been ordered and was pending when section 10A action was taken; the same-day sequence did not defeat jurisdiction. The assessments were therefore lawfully reopened and adjusted. en-us Tue, 24 Aug 1971 00:00:00 +0530 Thu, 23 Mar 2017 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6305 Information contained in an appellate income-tax order, including a finding of partial partition, can constitute definite information for reopening excess profits tax assessment under section 15, because it is not a mere change of opinion by the officer but information from a superior authority. The absence of separate examination of alleged tax avoidance in the income-tax proceedings did not prevent further enquiry under the excess profits tax law. Proceedings under section 10A were also valid where notice under section 15 had already been ordered and was pending when section 10A action was taken; the same-day sequence did not defeat jurisdiction. The assessments were therefore lawfully reopened and adjusted. Case-Laws Income Tax Tue, 24 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6305