1990 (7) TMI 17

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..... the said order an application under section 64(3) of the Estate Duty Act, 1953, filed by the applicant being Estate Duty Application No. 328 of 1988 was dismissed. The ground for. recall is that learned counsel for the applicant, for good and sufficient reason, could not appear before the court when the order dated July 5, 1989, was made. We were also addressed on the merits of the controversy inv .....

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..... assessment was non est or without jurisdiction. This, however, does not detract from or in any way curtail the power of the Assessing Officer to make the final assessment order. It is admitted by the applicant that the impugned- assessment was not only labelled and expressed to be made as a provisional assessment under section 57 of the said Act, but also a regular assessment subsequently made, e .....

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