https://www.taxtmi.com/caselaws?id=36994 Under the Estate Duty Act, a requisition made for valuation particulars within five years of death amounts to commencement of levy and assessment proceedings, so the limitation bar in section 73A does not apply. The assessment is treated as a single proceeding, and once it begins in time against one accountable person, the authority may require participation of another accountable person, including the karta of an HUF, without starting a time-barred proceeding. The remand for a fresh assessment after hearing the karta was therefore valid, and the limitation objection failed. en-us Wed, 26 Sep 1979 00:00:00 +0530 Thu, 25 Mar 2010 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36994 Under the Estate Duty Act, a requisition made for valuation particulars within five years of death amounts to commencement of levy and assessment proceedings, so the limitation bar in section 73A does not apply. The assessment is treated as a single proceeding, and once it begins in time against one accountable person, the authority may require participation of another accountable person, including the karta of an HUF, without starting a time-barred proceeding. The remand for a fresh assessment after hearing the karta was therefore valid, and the limitation objection failed. Case-Laws Income Tax Wed, 26 Sep 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36994