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        Case ID :
        Income Tax

        The HC allowed the petition and set aside the impugned...

        Attachment against legal representative under s.159 quashed; liability limited to value of inherited estate bank funds

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The HC allowed the petition and set aside the impugned attachment notice against the petitioner, holding that liability of a deceased partner's legal representative under s.159 is confined to the value of the estate inherited and cannot exceed inherited assets. The court found the respondent had mechanically attached the petitioner's bank account containing only Rs. 60,002 and there was no evidence the petitioner had inherited assets of partners of the defaulting firm; therefore the attachment was unlawful. The respondents remain at liberty to pursue recovery against the partnership firm, its partners and their legal heirs in accordance with s.159 read with s.189 of the 1961 Act.
                                Note: It is a system-generated summary and is for quick reference only.
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