1991 (1) TMI 60

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....ainst, notice issued under section 59 of the Estate Duty Act, 1953, proposing to reopen the assessment. The notice, of course, is in the prescribed pro forma and does not disclose any reasons. The petitioner's case is that he had made a full and proper disclosure of all the relevant facts and that an assessment was made on that basis. He also filed an appeal though unsuccessful. The grievance of ....