https://www.taxtmi.com/caselaws?id=8960 Section 24 of the Agricultural Income-tax Act, 1950 was read as confining the statutory fiction to assessment of the deceased assessee's income and recovery of the tax that would have been payable by the deceased. The fiction could not be extended to treat post-death income from the estate as income of the deceased. The legal representatives were therefore liable only for the deceased's income up to the date of death, while income accruing thereafter was assessable in their hands independently as tenants-in-common. The wider assessment of the entire accounting year as if the deceased had survived was unsustainable. en-us Fri, 26 May 1972 00:00:00 +0530 Wed, 17 Jun 2009 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8960 Section 24 of the Agricultural Income-tax Act, 1950 was read as confining the statutory fiction to assessment of the deceased assessee's income and recovery of the tax that would have been payable by the deceased. The fiction could not be extended to treat post-death income from the estate as income of the deceased. The legal representatives were therefore liable only for the deceased's income up to the date of death, while income accruing thereafter was assessable in their hands independently as tenants-in-common. The wider assessment of the entire accounting year as if the deceased had survived was unsustainable. Case-Laws Income Tax Fri, 26 May 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8960