https://www.taxtmi.com/caselaws?id=16381 Audit objections cannot, by themselves, furnish "information" for reopening an estate duty assessment where they merely express a legal view on the effect of existing facts. The original assessment had already considered the deceased's interest in Hindu undivided family property and brought one-half share to duty. Reopening on the same material was therefore a change of opinion, not a valid reassessment based on fresh information. The audit note, which treated the earlier assessment as erroneous because the deceased was the sole surviving male coparcener, was held insufficient under section 59(b) of the Estate Duty Act, 1953, and the reassessment was bad in law. en-us Wed, 16 Jul 1997 00:00:00 +0530 Mon, 07 Sep 2009 13:27:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16381 Audit objections cannot, by themselves, furnish "information" for reopening an estate duty assessment where they merely express a legal view on the effect of existing facts. The original assessment had already considered the deceased's interest in Hindu undivided family property and brought one-half share to duty. Reopening on the same material was therefore a change of opinion, not a valid reassessment based on fresh information. The audit note, which treated the earlier assessment as erroneous because the deceased was the sole surviving male coparcener, was held insufficient under section 59(b) of the Estate Duty Act, 1953, and the reassessment was bad in law. Case-Laws Income Tax Wed, 16 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16381