https://www.taxtmi.com/caselaws?id=171787 The Income-tax Act, 1922 was read as applying assessment machinery only to a living "assessee", because Sections 3, 22, 23, 27 and 29 all proceeded on that basis. In the absence of express language authorising an ex parte assessment under Section 23(4) against a deceased person, or recovery from the estate through the legal representative, the taxing statute could not be extended by implication. The court therefore treated the assessment on the deceased as invalid, and no notice of demand or coercive recovery could properly follow against the estate. en-us Fri, 03 Oct 1930 00:00:00 +0530 Sat, 01 Aug 2015 15:52:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171787 The Income-tax Act, 1922 was read as applying assessment machinery only to a living "assessee", because Sections 3, 22, 23, 27 and 29 all proceeded on that basis. In the absence of express language authorising an ex parte assessment under Section 23(4) against a deceased person, or recovery from the estate through the legal representative, the taxing statute could not be extended by implication. The court therefore treated the assessment on the deceased as invalid, and no notice of demand or coercive recovery could properly follow against the estate. Case-Laws Income Tax Fri, 03 Oct 1930 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171787