https://www.taxtmi.com/caselaws?id=17664 Proceedings under the Estate Duty Act were treated as commenced when a notice under section 55 was issued and served on the accountable person, because that requisition called for particulars and accounts needed to value the estate and initiate levy. As the notice was served before expiry of five years from the death of the deceased, the limitation bar under section 73A did not apply. The contrary authority cited by the accountable person was distinguished on the basis that it concerned proceedings founded on a voluntary return filed after limitation had expired. The point was decided in favour of the Revenue. en-us Fri, 26 Jul 1996 00:00:00 +0530 Thu, 24 Sep 2009 10:34:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17664 Proceedings under the Estate Duty Act were treated as commenced when a notice under section 55 was issued and served on the accountable person, because that requisition called for particulars and accounts needed to value the estate and initiate levy. As the notice was served before expiry of five years from the death of the deceased, the limitation bar under section 73A did not apply. The contrary authority cited by the accountable person was distinguished on the basis that it concerned proceedings founded on a voluntary return filed after limitation had expired. The point was decided in favour of the Revenue. Case-Laws Income Tax Fri, 26 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17664