https://www.taxtmi.com/caselaws?id=12228 A reopening notice under section 16(1) of the Gift-tax Act could not be sustained where the assessee challenged the existence of the jurisdictional facts and the Revenue failed to place any affidavit, return, or supporting material on record to show the reasons to believe or the conditions precedent for reopening. The Court held that, once such foundational facts are disputed on oath, the issuing authority must produce the relevant material to justify the notice. In the absence of any such disclosure, the challenge could not be rejected and the notice was quashed. en-us Wed, 06 Feb 2002 00:00:00 +0530 Sat, 20 Feb 2010 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12228 A reopening notice under section 16(1) of the Gift-tax Act could not be sustained where the assessee challenged the existence of the jurisdictional facts and the Revenue failed to place any affidavit, return, or supporting material on record to show the reasons to believe or the conditions precedent for reopening. The Court held that, once such foundational facts are disputed on oath, the issuing authority must produce the relevant material to justify the notice. In the absence of any such disclosure, the challenge could not be rejected and the notice was quashed. Case-Laws Income Tax Wed, 06 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12228