Income Tax Officer/Wealth Tax Officer should communicate to Assistant Controller of Estate Duty the dates of deaths of any of their assessees - Income Tax - 595/CBDT

INSTRUCTION NO. 595/CBDT Dated : August 24, 1973 Attention is invited to Board's Instruction No.172 dated 15th May, 1970 (Issued from file F.No.4/69/69-E.D). Instruction No.494 dated 10th January, 1973 (Issued from file F.No.309/6/72-E.D.) and Instruction No.544 dated 8th May, 1973 issued from F.N0. 301/126/72-E.D. on the above subject. 2. In these instructions, it was stressed that Income Tax Officer/Wealth Tax Officer should communicate to Assistant Controller of Estate Duty the dates of deaths of any of their assessees whose estate is liable to estate duty and that the Assistant Controllers of Estate Duty should look into the Income Tax/Wealth Tax and Gift Tax records of the deceased before making assessment under the Estate Duty Act. The Board now further desire that in respect of assessments for the period upto the date of death of the assessees if any orders of rectification, revision, etc. are passed after the assessment order for the year in question was passed, a copy of the order should be endorsed by the Income Tax Officer/Wealth Tax Officer/G.T.O. to the Assistant Controller of Estate Duty, so that the Assistant Controller of Estate Duty might consider whether any rectification of the Estate Duty assessment is called for. This is necessary because, while making the Estate Duty assessment, the Assistant Controller of Estate Duty may have taken into account the liabilities as per the assessment orders already passed and any variation in those liabilities may not, therefore, easily come to his notice. 3. The above instructions may please be brought to the notice of all officers in your charge.