Gift Tax - Notice u/s16 to legal heirs.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Report 1980-81 the C&AG has pointed out that in a gift tax case, notice u/s 16 was issued after the death of the assessee and the assessment framed on only one of the sons of the deceased, as legal h .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r the I.T.O. had made any bonafide enquiry before issuing notices. 3. The Board desire that, in respect of any proceeding pertaining to a deceased assessee, diligent enquiries should be carried out t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X