https://www.taxtmi.com/caselaws?id=285073 A legal representative assessed under section 24B(2) of the Income-tax Act, 1922 can be treated as the assessee for assessment of the deceased person's income, so the assessed income is regarded as the representative's income for purposes of the Act's assessment and penalty machinery. A concealment or inaccurate particulars default in the return filed by the legal representative under section 22(2) therefore attracts section 28(1)(c), because that penalty provision operates on concealment of "his income" and is not excluded by the absence of an express penalty reference in section 24B(2). Penalty proceedings are thus maintainable against the legal representative in respect of the deceased's assessed income. en-us Wed, 21 Aug 1957 00:00:00 +0530 Tue, 24 Dec 2019 15:26:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285073 A legal representative assessed under section 24B(2) of the Income-tax Act, 1922 can be treated as the assessee for assessment of the deceased person's income, so the assessed income is regarded as the representative's income for purposes of the Act's assessment and penalty machinery. A concealment or inaccurate particulars default in the return filed by the legal representative under section 22(2) therefore attracts section 28(1)(c), because that penalty provision operates on concealment of "his income" and is not excluded by the absence of an express penalty reference in section 24B(2). Penalty proceedings are thus maintainable against the legal representative in respect of the deceased's assessed income. Case-Laws Income Tax Wed, 21 Aug 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285073