https://www.taxtmi.com/caselaws?id=16497 Under the Estate Duty Act, 1953, the point at which limitation begins for proceedings under section 59(a) depends on whether notice is merely issued or actually served on the accountable person. The Tribunal had treated service as necessary and considered the assessment time-barred, but the dispute raised a legal question on commencement of proceedings and limitation. That issue was held to be a referable question of law under section 64(3), and the Tribunal's refusal to state the case was set aside with a direction to refer the formulated question to the High Court. en-us Tue, 21 Jan 1997 00:00:00 +0530 Tue, 08 Sep 2009 11:59:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16497 Under the Estate Duty Act, 1953, the point at which limitation begins for proceedings under section 59(a) depends on whether notice is merely issued or actually served on the accountable person. The Tribunal had treated service as necessary and considered the assessment time-barred, but the dispute raised a legal question on commencement of proceedings and limitation. That issue was held to be a referable question of law under section 64(3), and the Tribunal's refusal to state the case was set aside with a direction to refer the formulated question to the High Court. Case-Laws Income Tax Tue, 21 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16497