Notice to legal heirs: require diligent enquiry to identify all heirs before issuing gift-tax notices. The Board directs that, in proceedings concerning a deceased assessee in gift-tax matters, diligent enquiries must be made to ascertain all legal heirs so that notices are issued to all such heirs; this follows concern over a case where notice was served on only one heir and a Supreme Court remand emphasising whether a bona fide enquiry was made before issuing notices.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Notice to legal heirs: require diligent enquiry to identify all heirs before issuing gift-tax notices.
The Board directs that, in proceedings concerning a deceased assessee in gift-tax matters, diligent enquiries must be made to ascertain all legal heirs so that notices are issued to all such heirs; this follows concern over a case where notice was served on only one heir and a Supreme Court remand emphasising whether a bona fide enquiry was made before issuing notices.
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