Intimation of death of assessee

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... at 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 Boar .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uld 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, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X