https://www.taxtmi.com/caselaws?id=17278 A dispute under the Estate Duty Act concerned whether service of notice on the accountable persons, including a joint notice in their names, raised a referable question of law. The High Court noted that the controversy depended on the factual matrix of notice service and whether the assessment failed for want of service. Because the Tribunal's order did not disclose a pure question of law, the requirement for reference was not met under section 64(3) of the Estate Duty Act, 1953. No referable question of law arose, so the request for reference was rejected. en-us Tue, 14 Jan 1997 00:00:00 +0530 Mon, 21 Sep 2009 12:54:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17278 A dispute under the Estate Duty Act concerned whether service of notice on the accountable persons, including a joint notice in their names, raised a referable question of law. The High Court noted that the controversy depended on the factual matrix of notice service and whether the assessment failed for want of service. Because the Tribunal's order did not disclose a pure question of law, the requirement for reference was not met under section 64(3) of the Estate Duty Act, 1953. No referable question of law arose, so the request for reference was rejected. Case-Laws Income Tax Tue, 14 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17278