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TMI Blog1979 (10) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... is challenged. The notice is produced is Ex. " N " along with the writ petition. This was in relation to the estate of one M. R. Puttaswamaiah, who died on JULY 12, 1968. An assessment to estate duty had been made on November 30, 1970, a copy of which has been produced as Ex. " C ". It transpires that in regard to certain items that had been included, a notice under s. 59 of the Act has been issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 30, 1970, no proccedings for reassessment could be commenced after the expiry of November 30, 1973, and the notice now issued is without jurisdiction. Section 59 of the Act which makes provision for reassessment is to the effect that subject to the provisions of s. 73A, the Controller may require. the person accountable to submit an account as required under s. 53 and may proceed to assess or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me of introduction of the Bill, it appears to me that the provision in sub-cl. (b) of s. 73A is clear that the (late of assessment referred to therein is the date of the original assessment under the E.D. Act. The section itself prescribes a period beyond which an assessment or reassessment cannot be commenced. Sub-clause (a) refers to a first assessment. It appears to me to be obvious that the da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date of the death of the person whose estate became liable for estate duty. Sri S.R. Rajasekhara Murthy suggested the date of assessment could be construed as the date of the last completed reassessment also. I am unable to accept this submission. I find support for my above view from the decision of the Andhra Pradesh High Court in Merla Sitarama Prasad's case [1971] 80 ITR 672 referred to abov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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