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Intimation of death of assessee - Income Tax - 494 / CBDTExtract INSTRUCTION NO. 494 / CBDT Dated : January 10, 1973 Section(s) Referred: 73A Statute: Estate Duty Act Attention is invited to Board's instruction No.172 dated 15th May, 1970 wherein you were requested to issue instructions to all the ITOs/Wealth Tax Officers to ensure that the fact if the death of an assessee is immediately intimated to the concerned Assistant Controller of Estate Duty. It has been brought to the notice of the Board that the aforesaid instruction were not always being followed by the Estate Duty proceedings could not be commenced in some cases within the prescribed limitation-period, and therefore, a good amount of revenue was lost. 2. The Board desire that the need for promptly communicating the information about the death of an assessee to the concerned Assistant Controller of Estate Duty may once again be impressed upon the ITOs/Wealth-tax Officers. You should also ensure that in case of any lapse in this regard a serious note is taken and the officer responsible for it is suitably punished. 3. In para 3 of the Board's instruction under reference, it was also suggested that in any case where the assessment is cancelled by the Appellate Controller, on the ground that the assessment completed by the Assistant Controller of Estate Duty on the return voluntarily filed by the Accountable person after the expiry of 5 years from the death of the deceased was barred by limitation u/s.73A of the Estate Duty Act, 1953, the matter should be contested further in appeal. Recently the PAC while considering estate duty case, have observed that it is unfortunate that due to ignorance of the above position the orders of the appropriate authorities were not appealed against. The Board, therefore, desire that with a view to avoid any further loss to revenue, all Assistant Controllers of Estate Duty may please be directed, once again, to strictly follow the above instructions and that the Deputy Controllers of Estate Duty may also be advised to see that this is done.
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