https://www.taxtmi.com/caselaws?id=189752 The term legal representative is to be read as the person who in law represents a deceased's estate, including heirs in possession; where several heirs exist and no executor or administrator is appointed, all heirs collectively constitute the estate but an assessing officer may validly proceed against one heir if he bona fide believes that heir represents the estate and there is no fraud, collusion or wilful disregard of co-heirs. The subsequent treatment of inherited property (for example its blending into joint family assets) does not deprive an heir of representative character; on these grounds the assessment on the named heir was held valid. en-us Tue, 04 Sep 1962 00:00:00 +0530 Thu, 19 Jan 2017 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189752 The term legal representative is to be read as the person who in law represents a deceased's estate, including heirs in possession; where several heirs exist and no executor or administrator is appointed, all heirs collectively constitute the estate but an assessing officer may validly proceed against one heir if he bona fide believes that heir represents the estate and there is no fraud, collusion or wilful disregard of co-heirs. The subsequent treatment of inherited property (for example its blending into joint family assets) does not deprive an heir of representative character; on these grounds the assessment on the named heir was held valid. Case-Laws Income Tax Tue, 04 Sep 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189752