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    <title>1966 (3) TMI 4 - MYSORE High Court</title>
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    <description>Proper estate representation is required in assessment proceedings for a deceased assessee, so notice to all legal representatives is necessary where the estate is not otherwise fully represented; a return filed by one representative does not dispense with notice to the others. Professional receipts earned by a Government Pleader were treated as income from the practice of the profession, not as residuary income under the head of other sources. The reference was answered for the assessee on both issues.</description>
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      <description>Proper estate representation is required in assessment proceedings for a deceased assessee, so notice to all legal representatives is necessary where the estate is not otherwise fully represented; a return filed by one representative does not dispense with notice to the others. Professional receipts earned by a Government Pleader were treated as income from the practice of the profession, not as residuary income under the head of other sources. The reference was answered for the assessee on both issues.</description>
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