1997 (1) TMI 39

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....WAL J.---This is a petition made by the Controller of Estate Duty, Haryana under section 64(3) of the Estate Duty Act, 1953, seeking a direction to the Income-tax Appellate Tribunal to refer the following two questions to this High Court for opinion : "1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the notice under section ....

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....t by the deceased. However, the notice was not complied with and, therefore, the Assistant Controller issued further notices. Jatinder Kumar appeared on November 26, 1975, and claimed that the proceedings have become time-barred. This plea was not accepted on the ground that the proceedings had been validly commenced within the limitation period of 5 years from the date of death of the deceased. T....