https://www.taxtmi.com/caselaws?id=286971 Section 26(2) of the Income-tax Act, 1922 was construed to permit assessment of a successor in business where succession occurred after notice under Section 22(2) had already initiated the assessment process and the predecessor died before filing a return. The word "assessment" was read broadly as covering the entire assessment process, not only the final order under Section 23. On that construction, the provision was not limited to cases of inter vivos succession or to situations where a completed assessment under Section 23 was already possible; the successor was therefore liable to be assessed. en-us Tue, 19 Jun 1934 00:00:00 +0530 Mon, 23 Mar 2020 13:15:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286971 Section 26(2) of the Income-tax Act, 1922 was construed to permit assessment of a successor in business where succession occurred after notice under Section 22(2) had already initiated the assessment process and the predecessor died before filing a return. The word "assessment" was read broadly as covering the entire assessment process, not only the final order under Section 23. On that construction, the provision was not limited to cases of inter vivos succession or to situations where a completed assessment under Section 23 was already possible; the successor was therefore liable to be assessed. Case-Laws Income Tax Tue, 19 Jun 1934 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286971