https://www.taxtmi.com/caselaws?id=17969 Limitation under section 73A of the Estate Duty Act, 1953 was treated as turning on whether time began with issuance or service of notice, and the Tribunal was required to refer that question. The article also states that notice under section 59(a) read with section 53 had to be considered in relation to all known accountable persons, because the sufficiency of notice to one versus all affected the validity of the assessment. The challenge to the assessment was consequential on those legal questions, so the Tribunal's refusal to make a reference was not justified and a reference on all three questions was directed. 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 under section 73A of the Estate Duty Act, 1953 was treated as turning on whether time began with issuance or service of notice, and the Tribunal was required to refer that question. The article also states that notice under section 59(a) read with section 53 had to be considered in relation to all known accountable persons, because the sufficiency of notice to one versus all affected the validity of the assessment. The challenge to the assessment was consequential on those legal questions, so the Tribunal's refusal to make a reference was not justified and a reference on all three questions was directed. Case-Laws Income Tax Mon, 09 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17969