https://www.taxtmi.com/caselaws?id=17969 Limitation for commencing estate duty proceedings under section 73A raises whether time begins on issuance or service of notice. Notice requirements under section 59(a) read with section 53 also require determination of whether service on every known accountable person is necessary or notice to one person suffices. The validity of the assessment depends on those issues. High Court directed the Tribunal to refer all three questions of law, including the consequential validity of the assessment. en-us Mon, 09 Sep 1996 00:00:00 +0530 Fri, 25 Sep 2009 18:43:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17969 Limitation for commencing estate duty proceedings under section 73A raises whether time begins on issuance or service of notice. Notice requirements under section 59(a) read with section 53 also require determination of whether service on every known accountable person is necessary or notice to one person suffices. The validity of the assessment depends on those issues. High Court directed the Tribunal to refer all three questions of law, including the consequential validity of the assessment. Case-Laws Income Tax Mon, 09 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17969