https://www.taxtmi.com/caselaws?id=13634 A rejected probate application on technical grounds does not extinguish the will or shift the deceased's estate into the natural heir's individual hands. Section 213 of the Indian Succession Act bars proof of rights under a will without probate or letters of administration, but it does not apply where the issue is tax assessment rather than assertion of testamentary rights. Section 211 treats the executor as the legal representative, and section 168 of the Income-tax Act requires the estate of a deceased person to be assessed in the hands of the executor separately from the executor's own income. The estate could not be clubbed with the assessee's individual income, so the assessment had to be made against the executors. en-us Mon, 23 Apr 2007 00:00:00 +0530 Sat, 30 May 2009 17:18:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13634 A rejected probate application on technical grounds does not extinguish the will or shift the deceased's estate into the natural heir's individual hands. Section 213 of the Indian Succession Act bars proof of rights under a will without probate or letters of administration, but it does not apply where the issue is tax assessment rather than assertion of testamentary rights. Section 211 treats the executor as the legal representative, and section 168 of the Income-tax Act requires the estate of a deceased person to be assessed in the hands of the executor separately from the executor's own income. The estate could not be clubbed with the assessee's individual income, so the assessment had to be made against the executors. Case-Laws Income Tax Mon, 23 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13634