https://www.taxtmi.com/caselaws?id=18840 Income of a deceased person's estate is assessable under section 168 in the hands of the person administering the estate until the estate is fully distributed or partitioned. Where more than one heir succeeds to undivided property, their definite shares in title do not justify separate assessments so long as they retain unity of possession. The scheme of the Act, including section 171, supports assessment of the estate as a whole in representative capacity rather than splitting it into individual assessments merely because succession is intestate or the heirs are tenants-in-common. en-us Tue, 21 Mar 1995 00:00:00 +0530 Sun, 08 May 2011 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18840 Income of a deceased person's estate is assessable under section 168 in the hands of the person administering the estate until the estate is fully distributed or partitioned. Where more than one heir succeeds to undivided property, their definite shares in title do not justify separate assessments so long as they retain unity of possession. The scheme of the Act, including section 171, supports assessment of the estate as a whole in representative capacity rather than splitting it into individual assessments merely because succession is intestate or the heirs are tenants-in-common. Case-Laws Income Tax Tue, 21 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18840