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1971 (11) TMI 43 - HC - Income TaxEstate Duty Act, 1953 - accountable person failed to disclose a primary and a material fact necessary for making the assessment. The Assistant Controller of Estate Duty had reason to believe that the property of the deceased chargeable to estate duty had escaped assessment, by reason of the assessee's failure to disclose the material facts. The Assistant Controller of Estate Duty had, therefore, jurisdiction to issue a notice for reopening the assessment under section 59(a) - It is neither further necessary nor within the province of this court to record a final decision about the failure of the accountable person to disclose fully and truly all material facts bearing on the assessment, and the consequent escapement of property from assessment to tax
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