Gift Tax - Notice u/s16 to legal heirs.

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....ember 18, 1984 In one of the draft paras for the Audit 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 f....

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.... to the High Court to consider, among other aspects, whether 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 ....