https://www.taxtmi.com/caselaws?id=36124 Section 73A of the Estate Duty Act bars commencement of first assessment proceedings after five years from the date of death, so a voluntary return filed beyond that statutory period cannot confer jurisdiction on the assessing authority. The return contemplated by section 53(3) had to be filed within the prescribed six months or any valid extension, and a belated return could not revive limitation. The alternative procedures under sections 56 and 58 also did not apply on the stated facts. The legal effect is that proceedings initiated on the basis of such a delayed return are without authority and the assessment is liable to be quashed. en-us Tue, 03 Mar 1981 00:00:00 +0530 Fri, 19 Mar 2010 14:08:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36124 Section 73A of the Estate Duty Act bars commencement of first assessment proceedings after five years from the date of death, so a voluntary return filed beyond that statutory period cannot confer jurisdiction on the assessing authority. The return contemplated by section 53(3) had to be filed within the prescribed six months or any valid extension, and a belated return could not revive limitation. The alternative procedures under sections 56 and 58 also did not apply on the stated facts. The legal effect is that proceedings initiated on the basis of such a delayed return are without authority and the assessment is liable to be quashed. Case-Laws Income Tax Tue, 03 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36124