Smt. Dhan Kaur vs Controller Of Estate Duty on 16 July, 1997
17. The Madhya Pradesh High Court in Arvind Kumar v. ITO [1984] 146 ITR 437, has also taken a view that the word "information" meant not only facts or factual material but included "information" as to the true and correct state of the law. The information as to law must be from a formal source, namely, a competent Legislature or a competent judicial or quasi-judicial authority.