https://www.taxtmi.com/caselaws?id=22174 The High Court affirmed that investments in the names of legal heirs after the assessee's death belonged to the assessee, assessable under section 69 of the Income-tax Act, 1961. The court upheld the Commissioner's decision that certain investments were Chellappan Chettiar's income. Regarding assessment under section 69, the court found a question of law on whether assessing the entirety of amounts in respective years was valid and directed the Tribunal to refer this question for further examination. The court did not provide a final opinion but deemed it necessary for the reference hearing. en-us Fri, 12 Apr 1991 00:00:00 +0530 Mon, 07 Dec 2009 17:59:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22174 The High Court affirmed that investments in the names of legal heirs after the assessee's death belonged to the assessee, assessable under section 69 of the Income-tax Act, 1961. The court upheld the Commissioner's decision that certain investments were Chellappan Chettiar's income. Regarding assessment under section 69, the court found a question of law on whether assessing the entirety of amounts in respective years was valid and directed the Tribunal to refer this question for further examination. The court did not provide a final opinion but deemed it necessary for the reference hearing. Case-Laws Income Tax Fri, 12 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22174