https://www.taxtmi.com/caselaws?id=18157 Section 59(b) of the Estate Duty Act permits reopening where information in the Controller's possession gives reason to believe that property chargeable to estate duty has escaped assessment, including by undervaluation, omission or other comparable escapement. On that construction, a deduction earlier allowed but later found to be inadmissible did not take the case outside the reopening power, because the resulting short assessment still concerned escapement of duty on the principal value of the estate. The court also held that the matter was not confined to rectification under section 61. The reassessment was therefore within the statutory power to reopen escaped estate duty assessment. en-us Wed, 27 Mar 1996 00:00:00 +0530 Tue, 29 Sep 2009 11:48:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18157 Section 59(b) of the Estate Duty Act permits reopening where information in the Controller's possession gives reason to believe that property chargeable to estate duty has escaped assessment, including by undervaluation, omission or other comparable escapement. On that construction, a deduction earlier allowed but later found to be inadmissible did not take the case outside the reopening power, because the resulting short assessment still concerned escapement of duty on the principal value of the estate. The court also held that the matter was not confined to rectification under section 61. The reassessment was therefore within the statutory power to reopen escaped estate duty assessment. Case-Laws Income Tax Wed, 27 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18157