https://www.taxtmi.com/caselaws?id=69789 Income accruing to a deceased person's undivided estate after death was held assessable as a single estate under section 168 in the hands of the person actually administering it. The provision was treated as covering not only an executor but also an administrator or any other person administering the estate, so formal letters of administration were not necessary where one heir managed the estate with the consent of the others. The representative-assessment scheme in sections 160 to 164 was distinct, and section 26 did not apply once section 168 governed the estate. Separate inclusion of fractional shares in the individual assessments of the heirs was therefore not justified. en-us Fri, 26 Sep 1980 00:00:00 +0530 Tue, 12 Apr 2011 10:59:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69789 Income accruing to a deceased person's undivided estate after death was held assessable as a single estate under section 168 in the hands of the person actually administering it. The provision was treated as covering not only an executor but also an administrator or any other person administering the estate, so formal letters of administration were not necessary where one heir managed the estate with the consent of the others. The representative-assessment scheme in sections 160 to 164 was distinct, and section 26 did not apply once section 168 governed the estate. Separate inclusion of fractional shares in the individual assessments of the heirs was therefore not justified. Case-Laws Income Tax Fri, 26 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69789