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Sec 131(1A) of Income tax Act

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Naveen Kumar Jain

Chartered Accountant

480 Points Posted on 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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Replies (2)

Quick Summary

This discussion explores whether the Income Tax Investigation Wing can issue summons to the legal heir of a deceased person regarding transactions made during their lifetime. It clarifies that legal heirs may be required to provide information they possess, but can also inform the authority in writing about details they are unaware of. The authority must then consider this before passing any orders, ensuring the legal heir has an opportunity to be heard.

CA. Sourav Sarkar

Chartered Accountant

16188 Points Posted on 12 January 2021

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