https://www.taxtmi.com/caselaws?id=19195 Section 168 applies to the estate of a deceased person only in testamentary administration and does not extend to intestate succession. Where the deceased leaves no will, the estate devolves directly on the heirs, and a person merely managing the property in fact is not assessable as an executor or administrator under that provision. The resulting income from co-owned estate property is then assessable in the hands of the heirs according to their respective shares under section 26. On that reasoning, representative assessment under section 168 was unavailable and individual assessment of heirship income was permissible. en-us Thu, 24 Nov 1994 00:00:00 +0530 Wed, 04 Nov 2009 15:43:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19195 Section 168 applies to the estate of a deceased person only in testamentary administration and does not extend to intestate succession. Where the deceased leaves no will, the estate devolves directly on the heirs, and a person merely managing the property in fact is not assessable as an executor or administrator under that provision. The resulting income from co-owned estate property is then assessable in the hands of the heirs according to their respective shares under section 26. On that reasoning, representative assessment under section 168 was unavailable and individual assessment of heirship income was permissible. Case-Laws Income Tax Thu, 24 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19195