https://www.taxtmi.com/caselaws?id=19743 The court upheld the validity of the notice issued for tax arrears recovery from the estate of the deceased assessee, dismissing the petitioner's challenge. It ruled that legal representatives can be held personally liable for tax arrears to the extent of assets disposed of while the tax liability remains outstanding. The court also affirmed the Department's authority to proceed against any portion of the deceased's assets in the hands of legal representatives for tax recovery purposes. Additionally, the petitioner was advised to seek relief through a representation to the competent authority for consideration and appropriate action. en-us Thu, 24 Mar 1994 00:00:00 +0530 Mon, 09 Nov 2009 13:44:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19743 The court upheld the validity of the notice issued for tax arrears recovery from the estate of the deceased assessee, dismissing the petitioner's challenge. It ruled that legal representatives can be held personally liable for tax arrears to the extent of assets disposed of while the tax liability remains outstanding. The court also affirmed the Department's authority to proceed against any portion of the deceased's assets in the hands of legal representatives for tax recovery purposes. Additionally, the petitioner was advised to seek relief through a representation to the competent authority for consideration and appropriate action. Case-Laws Income Tax Thu, 24 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19743