https://www.taxtmi.com/caselaws?id=39451 After the Hindu Succession Act, 1956, custom ceased to govern succession in matters covered by the Act, so the deceased and his sons were treated as a joint Hindu family governed by Mitakshara law for estate duty purposes; the estate was assessable on the deceased's share in joint family property. Reopening under section 59(b) of the Estate Duty Act required subsequent information that correctly stated the law and showed escapement of assessment. A prior decision that did not finally determine the issue, and was not a correct operative statement of law, could not constitute such information, so the reassessment notice was invalid. en-us Mon, 01 Dec 1975 00:00:00 +0530 Fri, 16 Apr 2010 15:34:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39451 After the Hindu Succession Act, 1956, custom ceased to govern succession in matters covered by the Act, so the deceased and his sons were treated as a joint Hindu family governed by Mitakshara law for estate duty purposes; the estate was assessable on the deceased's share in joint family property. Reopening under section 59(b) of the Estate Duty Act required subsequent information that correctly stated the law and showed escapement of assessment. A prior decision that did not finally determine the issue, and was not a correct operative statement of law, could not constitute such information, so the reassessment notice was invalid. Case-Laws Income Tax Mon, 01 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39451