https://www.taxtmi.com/caselaws?id=67186 Section 19A of the Wealth-tax Act, 1957 applies to the net wealth of a deceased person only where the estate is under administration by an executor or equivalent administrator, in the context of a testate estate. It does not extend to property devolving on heirs on intestate succession, because such wealth vests in the heirs and is not assessable as an executor's estate. Authorities concerning testate estates or letters of administration were therefore inapplicable to an intestate estate. On that reasoning, the deceased husband's wealth could not be excluded from the assessee-wife's taxable wealth on the basis of separate estate assessment. en-us Tue, 30 May 2006 00:00:00 +0530 Wed, 09 Mar 2011 13:53:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67186 Section 19A of the Wealth-tax Act, 1957 applies to the net wealth of a deceased person only where the estate is under administration by an executor or equivalent administrator, in the context of a testate estate. It does not extend to property devolving on heirs on intestate succession, because such wealth vests in the heirs and is not assessable as an executor's estate. Authorities concerning testate estates or letters of administration were therefore inapplicable to an intestate estate. On that reasoning, the deceased husband's wealth could not be excluded from the assessee-wife's taxable wealth on the basis of separate estate assessment. Case-Laws Wealth-tax Tue, 30 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67186