1986 (9) TMI 3

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..... dated June 24, 1986, issued by the respondent, the Assistant Controller of Estate Duty, B-Ward, Hyderabad, purported to have been issued under section 59 of the Estate Duty Act, 1953 (34 of 1953). In its material portion, the notice reads as follows : "Whereas I have reason to believe that property chargeable to estate duty has (a) escaped assessment, and (b) been underassessed. You are reque .....

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