1991 (1) TMI 60

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ection 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 the petitioner is that, aft .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ot contain any such reasons and, as stated above, is in the prescribed proforma only. All this shows that the notice has been issued mechanically and without there being relevant material giving rise to a reasonable belief in the authority. The impugned notice must, accordingly, be held to be bad and is quashed herewith. The writ petition is allowed accordingly. No costs. - - TaxTMI - TMITax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X