Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1996 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1996 (11) TMI 22 - HC - Income TaxExtract: ....... an information within the meaning of the section and there was no power in him to reopen the assessment already made. In such circumstances, we answer the question referred to us in the negative and hold that on the facts and circumstances of the case, the reopening of the assessment by the Assistant Controller of Estate Duty was not valid in law.
|