Sec 131(1A) of Income tax Act

Naveen Kumar Jain (Chartered Accountant) (640 Points)

12 January 2021  

Can investigation wing issue summons to Legal Heir of a deceased person and call for details in respect of transactions entered in to by the deceased when he was alive? There are no pending cases against the deceased person. Can investigation wing compel the legal heir to provide details for which legal heir has no knowledge and transactions relate to several years before expiry of the deceased assessee? Please provide your views.

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