https://www.taxtmi.com/caselaws?id=6617 A later-appointed receiver cannot be treated as a representative assessee for income that accrued to an earlier receiver in prior assessment years, because representative liability under section 160 applies only to income received or receivable in that capacity at the relevant time. The text also states that a receiver is merely an officer of the court and no estate devolves on a successor by death, so liability as a legal representative under section 159 does not arise. On that basis, the notices under section 148 were said to be without jurisdiction and the consequential proceedings were quashed. en-us Thu, 07 Oct 1965 00:00:00 +0530 Tue, 27 Jan 2009 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6617 A later-appointed receiver cannot be treated as a representative assessee for income that accrued to an earlier receiver in prior assessment years, because representative liability under section 160 applies only to income received or receivable in that capacity at the relevant time. The text also states that a receiver is merely an officer of the court and no estate devolves on a successor by death, so liability as a legal representative under section 159 does not arise. On that basis, the notices under section 148 were said to be without jurisdiction and the consequential proceedings were quashed. Case-Laws Income Tax Thu, 07 Oct 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6617