https://www.taxtmi.com/caselaws?id=22307 Reopening under section 59 of the Estate Duty Act requires relevant material capable of generating a reasonable belief that estate duty has escaped assessment or been under-assessed. A notice issued in prescribed form, without recorded reasons, any allegation of non-disclosure of material facts, or supporting material showing the requisite belief, is mechanical and fails the statutory precondition. On the facts discussed, the counter-affidavit also did not cure the defect, so the reassessment initiation could not be sustained and the notice was quashed. en-us Thu, 31 Jan 1991 00:00:00 +0530 Wed, 09 Dec 2009 11:08:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22307 Reopening under section 59 of the Estate Duty Act requires relevant material capable of generating a reasonable belief that estate duty has escaped assessment or been under-assessed. A notice issued in prescribed form, without recorded reasons, any allegation of non-disclosure of material facts, or supporting material showing the requisite belief, is mechanical and fails the statutory precondition. On the facts discussed, the counter-affidavit also did not cure the defect, so the reassessment initiation could not be sustained and the notice was quashed. Case-Laws Income Tax Thu, 31 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22307