https://www.taxtmi.com/caselaws?id=70796 A return prompted by a departmental notice is not a voluntary return for the purpose of excluding the limitation bar under section 73A of the Estate Duty Act, 1953, even if the notice itself was time-barred or otherwise invalid. The limitation applies where proceedings are initiated by the Department, and a return filed in response to such initiation remains departmental in character. On the stated facts, the notice under section 55 triggered the return, so the five-year bar continued to operate and the assessment was time-barred. en-us Mon, 15 Feb 1982 00:00:00 +0530 Tue, 19 Apr 2011 12:38:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70796 A return prompted by a departmental notice is not a voluntary return for the purpose of excluding the limitation bar under section 73A of the Estate Duty Act, 1953, even if the notice itself was time-barred or otherwise invalid. The limitation applies where proceedings are initiated by the Department, and a return filed in response to such initiation remains departmental in character. On the stated facts, the notice under section 55 triggered the return, so the five-year bar continued to operate and the assessment was time-barred. Case-Laws Income Tax Mon, 15 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70796