https://www.taxtmi.com/caselaws?id=152214 Section 24B of the Income-tax Act, 1922 extends a deceased assessee's legal personality only to tax income received before death or income received by legal representatives during the previous year in which death occurred. The fiction is confined to that statutory purpose and cannot be enlarged to cover post-death receipts in later assessment years. On that construction, receipts obtained by the legal heirs after the assessee's death were not assessable to income-tax for the assessment years in issue. en-us Tue, 23 Oct 1962 00:00:00 +0530 Fri, 20 Dec 2024 20:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152214 Section 24B of the Income-tax Act, 1922 extends a deceased assessee's legal personality only to tax income received before death or income received by legal representatives during the previous year in which death occurred. The fiction is confined to that statutory purpose and cannot be enlarged to cover post-death receipts in later assessment years. On that construction, receipts obtained by the legal heirs after the assessee's death were not assessable to income-tax for the assessment years in issue. Case-Laws Income Tax Tue, 23 Oct 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152214