Assessment proceedings in case of deceased under Income-tax, Wealth-tax and Gift-tax Acts. - Income Tax - 1524/CBDT

INSTRUCTION NO. 1524/CBDT Dated: August 30, 1983 It has come to the notice of the Board that at times Assistant Controller of Estate Duty make enquiries on matters already explained in the records of the assessment proceedings in the case of the deceased under the Income-tax, Wealth-tax and Gift-tax Acts. This causes avoidable inconvenience to the accountable person who may not have personal knowledge of particular transactions entered into by the deceased during his life time. It is, therefore, desired that such assets or transactions of the deceased as can be verified by reference to his Income-tax/Wealth-tax/Gift-tax records should not ordinarily call for any further enquiry from the accountable person. 2. The Board desire that the above instruction be brought to the notice of all officers working in the charge.