https://www.taxtmi.com/caselaws?id=8030 Section 73A(b) of the Estate Duty Act fixes the limitation for reassessment by reference to the original assessment, and section 59 remains subject to that time limit. The filing of an appeal does not suspend the operative effect of the initial assessment under section 58, so the three-year period runs from the date of that assessment and not from disposal of the appeal. The doctrine of merger does not apply for computing limitation in this context. On that interpretation, the reassessment notice was time-barred and invalid. en-us Fri, 20 Feb 1970 00:00:00 +0530 Fri, 27 Mar 2009 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8030 Section 73A(b) of the Estate Duty Act fixes the limitation for reassessment by reference to the original assessment, and section 59 remains subject to that time limit. The filing of an appeal does not suspend the operative effect of the initial assessment under section 58, so the three-year period runs from the date of that assessment and not from disposal of the appeal. The doctrine of merger does not apply for computing limitation in this context. On that interpretation, the reassessment notice was time-barred and invalid. Case-Laws Income Tax Fri, 20 Feb 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8030