https://www.taxtmi.com/caselaws?id=35981 An audit objection based on material already within the assessing authority's knowledge does not amount to "information" under section 59(b) of the Estate Duty Act, 1953, because reopening on that basis is only a change of opinion and lacks jurisdiction. A notice founded on such reopening may be challenged under article 226, since the existence of an appellate remedy does not bar writ relief where the foundational jurisdiction for reassessment is absent. The completed assessment could therefore not be reopened on the audit-based notice. en-us Fri, 27 Jul 1979 00:00:00 +0530 Thu, 18 Mar 2010 12:40:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35981 An audit objection based on material already within the assessing authority's knowledge does not amount to "information" under section 59(b) of the Estate Duty Act, 1953, because reopening on that basis is only a change of opinion and lacks jurisdiction. A notice founded on such reopening may be challenged under article 226, since the existence of an appellate remedy does not bar writ relief where the foundational jurisdiction for reassessment is absent. The completed assessment could therefore not be reopened on the audit-based notice. Case-Laws Income Tax Fri, 27 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35981