1991 (1) TMI 60 - HC - Income Tax

Summary

The High Court of Allahabad quashed a notice issued under section 59 of the Estate Duty Act, 1953, as it lacked proper grounds or reasons for reopening the assessment. The court found that there was no failure to disclose facts or suppression of material facts, and the notice was issued mechanically. The writ petition was allowed, and no costs were imposed.