https://www.taxtmi.com/caselaws?id=19304 Section 73A of the Estate Duty Act requires proceedings to be initiated by notice or by return within five years of the deceased's death. As the return in this matter was filed after expiry of that period and no notice was issued in time, the assessment was held to be beyond limitation. The appellate authorities were therefore justified in treating the assessment as invalid, and the cancellation of the assessment was upheld in favour of the accountable person. en-us Mon, 19 Oct 1992 00:00:00 +0530 Thu, 05 Nov 2009 12:48:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19304 Section 73A of the Estate Duty Act requires proceedings to be initiated by notice or by return within five years of the deceased's death. As the return in this matter was filed after expiry of that period and no notice was issued in time, the assessment was held to be beyond limitation. The appellate authorities were therefore justified in treating the assessment as invalid, and the cancellation of the assessment was upheld in favour of the accountable person. Case-Laws Income Tax Mon, 19 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19304