https://www.taxtmi.com/caselaws?id=276447 Assessment of estate income cannot validly proceed while a State claim of escheat and consequent vesting of the property remains undetermined; taxation of property alleged to have vested in the State is precluded until the vesting question is judicially decided. A pending title suit does not itself resolve or displace the State's escheat claim, and revenue authorities cannot sustain an assessment against the estate manager without first determining whether the estate has vested in the State and is therefore beyond Union taxation; on these grounds the impugned assessment was held illegal and found in favour of the assessee. en-us Tue, 17 Dec 1963 00:00:00 +0530 Mon, 12 Nov 2018 12:47:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276447 Assessment of estate income cannot validly proceed while a State claim of escheat and consequent vesting of the property remains undetermined; taxation of property alleged to have vested in the State is precluded until the vesting question is judicially decided. A pending title suit does not itself resolve or displace the State's escheat claim, and revenue authorities cannot sustain an assessment against the estate manager without first determining whether the estate has vested in the State and is therefore beyond Union taxation; on these grounds the impugned assessment was held illegal and found in favour of the assessee. Case-Laws Income Tax Tue, 17 Dec 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276447