1981 (3) TMI 73

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....quisite return on 29th January, 1977, i.e., after the expiry of five years from the date of death of the deceased. The Asst. Controller commenced assessment proceedings on that return. During its pendency, the accountable person raised an objection before the Asst. Controller that as the return was filed beyond the period of limitation prescribed by s. 73A of the E.D. Act, it was a nullity and no assessment proceedings could validly be undertaken on its basis. The objection was rejected and in due course the assessment was completed. This view of the Asst. Controller was upheld on appeal. The accountable person then went up in appeal to the Tribunal. The Tribunal held that the return filed by the accountable person could not be treated to b....

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.... proceedings for the levy, of any estate duty under this Act shall be commenced- (a) in the case of a first assessment, after the expiration of five years from the date of death of the deceased in respect of whose property estate duty became payable; and ........" This provision lays down a clear and categorical bar to the commencement of assessment proceedings. They cannot be commenced after the expiry of five years from the date of death of the deceased. Under the E.D. Act, the assessment proceedings commence with the filing of the return as prescribed by s. 53(3) of the Act and, under it, the return could validly be filed within six months of the date of death or within such further time as may be extended by the Asst. Controlle....