Intimation of death to estate duty authorities required to protect revenue and prompt appeals against limitation-barred assessments. Prompt and mandatory communication of an assessee's death to the Assistant Controller of Estate Duty must be ensured by ITOs/Wealth-tax Officers to prevent loss of revenue caused by failure to initiate proceedings within the prescribed period; officers responsible for lapses are to be disciplined. Where an assessment on a voluntary return filed after five years from death is treated as barred by limitation under section 73A of the Estate Duty Act, such cancellations should be contested on appeal; Assistant and Deputy Controllers must enforce compliance.
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.
Intimation of death to estate duty authorities required to protect revenue and prompt appeals against limitation-barred assessments.
Prompt and mandatory communication of an assessee's death to the Assistant Controller of Estate Duty must be ensured by ITOs/Wealth-tax Officers to prevent loss of revenue caused by failure to initiate proceedings within the prescribed period; officers responsible for lapses are to be disciplined. Where an assessment on a voluntary return filed after five years from death is treated as barred by limitation under section 73A of the Estate Duty Act, such cancellations should be contested on appeal; Assistant and Deputy Controllers must enforce compliance.
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