https://www.taxtmi.com/caselaws?id=61947 Reassessment under section 59 of the Estate Duty Act commences only when notice requiring the accountable person to submit an account is actually communicated; a mere internal direction or order-sheet endorsement is not enough. Because section 73A bars reassessment unless proceedings begin within three years from the original assessment, the timing of valid notice is ative for limitation. On the facts stated, the notice issued on 28-8-1974 did not validly start proceedings within the permitted period, so the reassessment was time-barred and invalid. en-us Mon, 27 Jul 1981 00:00:00 +0530 Mon, 17 Jan 2011 12:26:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61947 Reassessment under section 59 of the Estate Duty Act commences only when notice requiring the accountable person to submit an account is actually communicated; a mere internal direction or order-sheet endorsement is not enough. Because section 73A bars reassessment unless proceedings begin within three years from the original assessment, the timing of valid notice is ative for limitation. On the facts stated, the notice issued on 28-8-1974 did not validly start proceedings within the permitted period, so the reassessment was time-barred and invalid. Case-Laws Income Tax Mon, 27 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61947