https://www.taxtmi.com/caselaws?id=276832 A legal representative of a deceased assessee, whose income was assessed under section 24B(2), was held not to be an "assessee" for recovery under section 46(2) of the Income-tax Act. The legal fiction in section 24B(2) was confined to assessment and did not extend to collection, which was dealt with separately under section 29. The Court applied the earlier reasoning on section 46(1) and held that recovery proceedings under section 46(2) require arrears due from an assessee. The certificate issued against the legal representative was therefore without jurisdiction, and the consequential recovery notice was invalid. en-us Fri, 29 Mar 1957 00:00:00 +0530 Mon, 19 Nov 2018 11:41:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276832 A legal representative of a deceased assessee, whose income was assessed under section 24B(2), was held not to be an "assessee" for recovery under section 46(2) of the Income-tax Act. The legal fiction in section 24B(2) was confined to assessment and did not extend to collection, which was dealt with separately under section 29. The Court applied the earlier reasoning on section 46(1) and held that recovery proceedings under section 46(2) require arrears due from an assessee. The certificate issued against the legal representative was therefore without jurisdiction, and the consequential recovery notice was invalid. Case-Laws Income Tax Fri, 29 Mar 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276832