1992 (10) TMI 7

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....gpur, the following questions have been referred under section 64 of the Estate Duty Act, 1953 : "(i) Whether the Tribunal was justified in taking the view that the order of assessment passed by the Assistant Controller of Estate Duty in respect of the estate of the deceased, Mathuradas Gulabchand Bajaj, was barred by limitation on April 29, 1972, under section 73A of the Act? (ii) Whether, in t....