1990 (11) TMI 134

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....VAN REDDY C. J. -This writ petition is filed by an accountable person against the notice issued by the Assistant Controller, Estate Duty, under section 59 of the Estate Duty Act proposing to reopen the assessment relating to the estate of the deceased Brij Lal Gupta, father of the petitioner. The death had occurred on February 7, 1976. The petitioner filed return as an accountable person and an as....

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.... order, nil valuation was placed upon the said house property and that is sought to be revised. After receiving the impugned notice, the petitioner submitted a letter dated March 18, 1980, stating that, from the letter of the Assistant Valuation Officer dated September 27, 1979, it appears that the assessment is reopened on the basis of the observations made by the Inspecting Assistant Commissione....

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.... said material, the contention of the petitioner that the assessment is sought to be reopened on the basis of the observations made by the Inspecting Assistant Commissioner (Audit), Lucknow, cannot be said to be without force. Section 59 of the Estate Duty Act is in pari materia with section 147 of the Income-tax Act, as it stood prior to the 1989 amendment. Under section 147, it has been held ....