Appellate Controller of Estate Duty.

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....ings u/s.59 initiated by the Department within the time-limit mentioned in Section 73 A. The Accountable Person, however, filed the return after the expiry of the statutory period of 5 years and the assessment was completed by the Assistant Controller of Estate Duty accordingly. On appeal, the Appellate Controller agreed with the contention of the Accountable Person that the assessment having been....

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.... there is no bar to the completion of assessment on the basis of a voluntary return filed beyond the statutory period of 5 years. The Board, therefore, suggest that in any case where the assessment is cancelled by the Appellate Controller on the ground that the assessment completed by the Assistant Controller of Estate Duty on the return voluntarily filed by the Accountable person after the expiry....