Post-death income assessments shift to administrator, not deceased's total income. Ruling under Income-tax Act, 1961.

The High Court of Calcutta held that post-death income assessments of "Rana" should be on the administrator, not included in the deceased's total income. The Tribunal's decision was supported by sections 159 and 168 of the Income-tax Act, 1961. Each party to bear own costs. (Case citation: 1981 (7) TMI 6 - Calcutta HC)

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The High Court of Calcutta ruled that assessments for income after the death of "Rana" under an administrator appointed by the High Court should be made on the administrator and not included in the assessee's total income. The Tribunal's decision was justified under sections 159 and 168 of the Income-tax Act, 1961. Each party will bear their own costs. (Case citation: 1981 (7) TMI 6 - Calcutta High Court)

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