https://www.taxtmi.com/caselaws?id=60827 Reassessment under the Estate Duty Act must commence within the statutory limitation period, and commencement occurs only when the notice is actually issued. Because the second reassessment notice did not leave the office before expiry of the three-year period from the original assessment, the reopening was time-barred and invalid. The repeated audit-based reopening was also unsustainable on the same limitation ground. en-us Thu, 19 Apr 1984 00:00:00 +0530 Sat, 08 Jan 2011 12:14:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60827 Reassessment under the Estate Duty Act must commence within the statutory limitation period, and commencement occurs only when the notice is actually issued. Because the second reassessment notice did not leave the office before expiry of the three-year period from the original assessment, the reopening was time-barred and invalid. The repeated audit-based reopening was also unsustainable on the same limitation ground. Case-Laws Income Tax Thu, 19 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60827