https://www.taxtmi.com/caselaws?id=55373 Estate duty was held not leviable where the deceased had no subsisting proprietary or sovereign rights in the Sagbara holdings at death: the post-1948 takeover was treated as an act of state, later governmental correspondence repudiated his ruler status and claims, and the 1958 arrangement created a fresh and different status rather than recognising the earlier estate. The private Dumala villages were likewise treated as repudiated, so no property passed on death. Enhancement was also held unavailable for items not examined in the original assessment, because enhancement cannot introduce new matters for the first time; omitted or deleted items must be pursued by appeal or rectification. en-us Sat, 28 Jul 1979 00:00:00 +0530 Fri, 26 Nov 2010 16:33:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55373 Estate duty was held not leviable where the deceased had no subsisting proprietary or sovereign rights in the Sagbara holdings at death: the post-1948 takeover was treated as an act of state, later governmental correspondence repudiated his ruler status and claims, and the 1958 arrangement created a fresh and different status rather than recognising the earlier estate. The private Dumala villages were likewise treated as repudiated, so no property passed on death. Enhancement was also held unavailable for items not examined in the original assessment, because enhancement cannot introduce new matters for the first time; omitted or deleted items must be pursued by appeal or rectification. Case-Laws Income Tax Sat, 28 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55373