https://www.taxtmi.com/caselaws?id=276834 Section 24B(2) of the Income-tax Act, 1922 creates a limited legal fiction only to permit assessment of a deceased person's income through the legal representative. That fiction does not extend to collection proceedings or to the imposition of penalty. Although section 29 treats the legal representative as a person liable to pay the tax, that status does not make the representative an assessee in default under sections 45 and 46(1). Penalty under section 46(1) can be imposed only on an assessee in default, so a legal representative cannot be penalised merely because the assessed tax was not paid within time. en-us Wed, 15 Feb 1956 00:00:00 +0530 Mon, 19 Nov 2018 11:49:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276834 Section 24B(2) of the Income-tax Act, 1922 creates a limited legal fiction only to permit assessment of a deceased person's income through the legal representative. That fiction does not extend to collection proceedings or to the imposition of penalty. Although section 29 treats the legal representative as a person liable to pay the tax, that status does not make the representative an assessee in default under sections 45 and 46(1). Penalty under section 46(1) can be imposed only on an assessee in default, so a legal representative cannot be penalised merely because the assessed tax was not paid within time. Case-Laws Income Tax Wed, 15 Feb 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276834