https://www.taxtmi.com/caselaws?id=5060 Where the ownership of an estate remains under unresolved litigation, income from the estate cannot be conclusively assessed until the title controversy is decided. The text states that, on the facts then available, it could not be said that the estate had escheated to the State of Bihar, and that an escheat would exclude income-tax assessment. The tax proceedings were therefore to await disposal of the pending heirship or escheat dispute before finalisation, and the High Court's answer was set aside. en-us Fri, 24 Feb 1967 00:00:00 +0530 Wed, 19 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5060 Where the ownership of an estate remains under unresolved litigation, income from the estate cannot be conclusively assessed until the title controversy is decided. The text states that, on the facts then available, it could not be said that the estate had escheated to the State of Bihar, and that an escheat would exclude income-tax assessment. The tax proceedings were therefore to await disposal of the pending heirship or escheat dispute before finalisation, and the High Court's answer was set aside. Case-Laws Income Tax Fri, 24 Feb 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5060