Gift Tax - Notice u/s16 to legal heirs.

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..... 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 framed on only one of the sons of the d .....

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..... ther 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 deceased assessee, diligent enquiries sh .....

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