https://www.taxtmi.com/caselaws?id=66869 For a first assessment under the Estate Duty Act, proceedings are treated as commenced within time if a notice under section 55 is issued and served within five years from the date of death. Section 73A(a) bars levy proceedings only after that period, and the absence of a furnished account does not prevent valid commencement where the statutory notice has already been served. The view that proceedings could begin only on filing of an account or on notice under section 59 was rejected. The assessment was therefore not barred by limitation, and the matter was remitted for decision on merits. en-us Wed, 19 Oct 1994 00:00:00 +0530 Mon, 07 Mar 2011 17:55:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66869 For a first assessment under the Estate Duty Act, proceedings are treated as commenced within time if a notice under section 55 is issued and served within five years from the date of death. Section 73A(a) bars levy proceedings only after that period, and the absence of a furnished account does not prevent valid commencement where the statutory notice has already been served. The view that proceedings could begin only on filing of an account or on notice under section 59 was rejected. The assessment was therefore not barred by limitation, and the matter was remitted for decision on merits. Case-Laws Income Tax Wed, 19 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66869