https://www.taxtmi.com/caselaws?id=273784 Recovery of tax dues from seized funds in the hands of a purported legal representative was impermissible where there was no proof that the money represented inherited estate or that the petitioner had participated in the assessment or recovery proceedings. A legal representative's liability under the Income-tax Act is confined to the extent of the estate inherited from the deceased and cannot be extended to third-party assets without statutory authority and lawful notice. The appropriation was held illegal and without jurisdiction, and refund of the seized amount with interest was directed. en-us Thu, 11 Aug 2016 00:00:00 +0530 Sat, 14 Jul 2018 07:47:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273784 Recovery of tax dues from seized funds in the hands of a purported legal representative was impermissible where there was no proof that the money represented inherited estate or that the petitioner had participated in the assessment or recovery proceedings. A legal representative's liability under the Income-tax Act is confined to the extent of the estate inherited from the deceased and cannot be extended to third-party assets without statutory authority and lawful notice. The appropriation was held illegal and without jurisdiction, and refund of the seized amount with interest was directed. Case-Laws Income Tax Thu, 11 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273784