https://www.taxtmi.com/caselaws?id=8629 Reassessment under section 59 of the Estate Duty Act was upheld because jurisdiction depends on the existence of relevant information, not on whether it could earlier have been gathered from the record or by further inquiry. The deceased's daughter was not an accountable person, as she was excluded from inheritance under the will and no part of the estate passed to her on death; absence of notice to her did not vitiate the proceedings. An unequal partition of Hindu joint family property was held not to be a disposition under section 27, since partition converts joint enjoyment into enjoyment in severalty and does not involve a transfer of interest unless a distinct transfer is shown. en-us Mon, 22 Feb 1971 00:00:00 +0530 Fri, 08 May 2009 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8629 Reassessment under section 59 of the Estate Duty Act was upheld because jurisdiction depends on the existence of relevant information, not on whether it could earlier have been gathered from the record or by further inquiry. The deceased's daughter was not an accountable person, as she was excluded from inheritance under the will and no part of the estate passed to her on death; absence of notice to her did not vitiate the proceedings. An unequal partition of Hindu joint family property was held not to be a disposition under section 27, since partition converts joint enjoyment into enjoyment in severalty and does not involve a transfer of interest unless a distinct transfer is shown. Case-Laws Income Tax Mon, 22 Feb 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8629