Verification by tax records should limit further enquiries from estate representatives, reducing procedural burden in assessments. Where assets or transactions of a deceased person are verifiable from Income-tax, Wealth-tax or Gift-tax records, officers handling estate duty should rely on those records and should not ordinarily make further enquiries of the accountable person who may lack personal knowledge, to avoid unnecessary inconvenience.
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Provisions expressly mentioned in the judgment/order text.
Verification by tax records should limit further enquiries from estate representatives, reducing procedural burden in assessments.
Where assets or transactions of a deceased person are verifiable from Income-tax, Wealth-tax or Gift-tax records, officers handling estate duty should rely on those records and should not ordinarily make further enquiries of the accountable person who may lack personal knowledge, to avoid unnecessary inconvenience.
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