Impress upon the Assistant Controllers of Estate Duty the need for looking into the income-tax, wealth-tax and gift-tax records of the deceased to ensure that the estate duty assessment is net at variance with the information available in these records.

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....ated : May 8, 1973 I am directed to invite your attention to Board's Instruction No. 172 dated 15th May, 1970 (issued from file No. 4/69/69-E.D), while were reiterated in Instructions No. 494 dated 10th January, 1973 (issued from file No. 309/6/72-E.D.) on above subject. 2. A case in which the value of an immovable property adopted in estate duty assessment widely varied from its value retur....

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....ay be instances of this type. 3. The Board, therefore, desire that you should impress upon the Assistant Controllers of Estate Duty the need for looking into the income-tax, wealth-tax and gift-tax records of the deceased to ensure that the estate duty assessment is net at variance with the information available in these records. 4. The Board also wish to reiterate their instance in F. No. 3....