https://www.taxtmi.com/caselaws?id=189151 The note addresses whether one legal representative of a deceased taxpayer may, without concurrence of other representatives, obtain certified copies of the deceased's income tax returns and assessment records. It states that tax returns and assessment records are confidential and the privilege to inspect or copy is personal to the assessee and may be waived only by the assessee. Where multiple legal representatives exist they represent the estate collectively and rights and liabilities attach jointly. Allowing a single co representative to unilaterally obtain certified copies amid inter se disputes would defeat the protective purpose of confidentiality and may prejudice other co heirs; such requests should be refused. en-us Wed, 06 Jan 1960 00:00:00 +0530 Thu, 29 Dec 2016 14:57:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189151 The note addresses whether one legal representative of a deceased taxpayer may, without concurrence of other representatives, obtain certified copies of the deceased's income tax returns and assessment records. It states that tax returns and assessment records are confidential and the privilege to inspect or copy is personal to the assessee and may be waived only by the assessee. Where multiple legal representatives exist they represent the estate collectively and rights and liabilities attach jointly. Allowing a single co representative to unilaterally obtain certified copies amid inter se disputes would defeat the protective purpose of confidentiality and may prejudice other co heirs; such requests should be refused. Case-Laws Income Tax Wed, 06 Jan 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189151