https://www.taxtmi.com/caselaws?id=70796 The appeal was dismissed as the notice issued under section 55 of the Estate Duty Act was found to be invalid due to exceeding the time limit specified in section 73A(a). The Appellate Controller determined that the estate duty proceedings were time-barred, as the return was filed after the five-year limit from the date of death. It was also established that the estate duty return was not filed voluntarily by the accountable person, as the return was compelled by an ab initio void notice. The judgment clarified the interpretation of statutory provisions concerning estate duty proceedings and the validity of notices issued under the Act. 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 The appeal was dismissed as the notice issued under section 55 of the Estate Duty Act was found to be invalid due to exceeding the time limit specified in section 73A(a). The Appellate Controller determined that the estate duty proceedings were time-barred, as the return was filed after the five-year limit from the date of death. It was also established that the estate duty return was not filed voluntarily by the accountable person, as the return was compelled by an ab initio void notice. The judgment clarified the interpretation of statutory provisions concerning estate duty proceedings and the validity of notices issued under the Act. Case-Laws Income Tax Mon, 15 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70796