https://www.taxtmi.com/caselaws?id=14107 Reassessment under the Estate Duty Act was barred because section 73A(b) did not permit reassessment proceedings to be commenced after three years from the date of assessment to estate duty. The notice for reassessment and the reassessment order were both issued beyond that period, so the proceeding was time-barred. The consequential demand based on the invalid reassessment was therefore quashed. en-us Wed, 04 Apr 2001 00:00:00 +0530 Mon, 13 Jul 2009 16:40:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14107 Reassessment under the Estate Duty Act was barred because section 73A(b) did not permit reassessment proceedings to be commenced after three years from the date of assessment to estate duty. The notice for reassessment and the reassessment order were both issued beyond that period, so the proceeding was time-barred. The consequential demand based on the invalid reassessment was therefore quashed. Case-Laws Income Tax Wed, 04 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14107