1979 (12) TMI 11

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.... a petition under articles 226 and 227 of the Constitution. The material facts giving rise to this petition briefly are as follows: The petitioner's father died on February 25, 1971, and the petitioner being an " accountable person " filed an account of the estate of the deceased passing on his death. The petitioner declared the principal value of the estate passing on the death of his father a....

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....ter dated February 4, 1976, the petitioner was informed by the Asst. CED as under : " Please refer to your objection filed today. The assessment has been reopened because the valuation of properties comprised in the estate were not properly included in the estate inasmuch as the land claimed to be appurtenant to the residential bungalow was much more than the reasonable land which could have be....

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....e assessment and, hence, the notice under section 59 issued." The short question for consideration is whether the objection received from the audit department as aforesaid can be said to be such information as would justify the issuance of a notice under s. 59 of the Act. Having heard learned counsel for the parties, we have come to the conclusion that this petition deserves to be allowed. I....

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....diction to issue notice under s. 59(b) of the Act as the view of the audit as to whether the entire land on which the residential house of the deceased stood could be held to be exempt, cannot constitute " information " within the meaning of s. 59(b) of the Act. In the return, some reference is also made to the circular of the Board clarifying the manner and mode as to how the land appurtenant to ....