Sec 131(1A) of Income tax Act

Tax queries 376 views 2 replies

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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Replies (2)
Yes if deceased person has any demand orders then investigation authority shall call upon his legal heirs for production of necessary documents provided that such legal heirs shall subject to produce such information which he or she know upto extent and any external information if such heir Don't know then he may request to such authority for such problem in writing and the authority shall after hearing such intimation of heir shall pass orders as they thinks fit provided that no such order shall passed without opportunity of being heard to such legal heirs
Under Any such inquiry , legal heir is bound to try out to provide as much related information as possible.


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