https://www.taxtmi.com/caselaws?id=21892 Section 73A of the Estate Duty Act, 1953 was held to bar only proceedings for levy of estate duty initiated at the Controller's instance, not proceedings triggered by the accountable person's own voluntary return or application within the statutory scheme. Reading sections 56, 57(2), 58(3), 59 and 67 together, the Calcutta HC treated the limitation bar as inapplicable where the machinery had been set in motion by the accountable person, and the absence of any application to a civil court was immaterial. The assessment under section 58(3) was therefore not time-barred, and the question was answered in favour of the Revenue. en-us Thu, 14 Mar 1991 00:00:00 +0530 Wed, 02 Dec 2009 18:36:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21892 Section 73A of the Estate Duty Act, 1953 was held to bar only proceedings for levy of estate duty initiated at the Controller's instance, not proceedings triggered by the accountable person's own voluntary return or application within the statutory scheme. Reading sections 56, 57(2), 58(3), 59 and 67 together, the Calcutta HC treated the limitation bar as inapplicable where the machinery had been set in motion by the accountable person, and the absence of any application to a civil court was immaterial. The assessment under section 58(3) was therefore not time-barred, and the question was answered in favour of the Revenue. Case-Laws Income Tax Thu, 14 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21892