https://www.taxtmi.com/caselaws?id=37182 Section 73A(b) of the Estate Duty Act bars reassessment proceedings begun more than three years after the date of assessment. The expression "date of assessment" is construed as the date of completion of the original assessment, not a later reassessment or appellate event. On that reading, a reassessment notice issued beyond the three-year period is time-barred, without jurisdiction, and cannot sustain further proceedings. The interpretation also prevents repeated reassessments from defeating the statutory limitation period. en-us Tue, 23 Oct 1979 00:00:00 +0530 Sat, 27 Mar 2010 11:42:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37182 Section 73A(b) of the Estate Duty Act bars reassessment proceedings begun more than three years after the date of assessment. The expression "date of assessment" is construed as the date of completion of the original assessment, not a later reassessment or appellate event. On that reading, a reassessment notice issued beyond the three-year period is time-barred, without jurisdiction, and cannot sustain further proceedings. The interpretation also prevents repeated reassessments from defeating the statutory limitation period. Case-Laws Income Tax Tue, 23 Oct 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37182