1974 (3) TMI 13

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....ssment order dated June 27, 1972, and a notice of demand dated June 29, 1972, under the Estate Duty Act. Sri Shyam Hari Singhania died on 3rd December, 1960, leaving behind his widow, who is petitioner No. 3, and his mother, the petitioner No. 2, as his heirs. He also left behind him his father, who is petitioner No. 1 before us. The return of estate duty was filed on 1st August, 1961. The Depu....

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....challenged on two principal grounds. It was urged that the proceedings became barred by time under section 73A. The second point raised was that the father of the deceased was not an accountable person and hence he was not liable to estate duty. The notice of demand issued to him was invalid. From the counter-affidavit it appears that the petitioner has already instituted an appeal against the ....