1990 (11) TMI 134 - HC - Income Tax

Summary

The High Court of Allahabad quashed a notice issued by the Assistant Controller, Estate Duty, to reopen an assessment under the Estate Duty Act based on a report from the Audit Officer. The court held that the report cannot be the basis for reopening the assessment. The writ petition was allowed with no costs. (Case citation: 1990 (11) TMI 134 - ALLAHABAD High Court)