https://www.taxtmi.com/caselaws?id=23123 Section 24 of the Karnataka Agricultural Income-tax Act applies where a natural person dies during the assessment year, making legal representatives liable only for the deceased's lifetime income. That liability cannot be extended to a Hindu undivided family that has ceased to exist, because a family requires plurality of persons and no legal fiction can deem a non-existent unit to continue. The petitioner therefore could not be treated as a legal representative of the defunct HUF, and the notice issued under the Act was invalid. en-us Wed, 22 Jun 1988 00:00:00 +0530 Wed, 16 Dec 2009 18:26:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23123 Section 24 of the Karnataka Agricultural Income-tax Act applies where a natural person dies during the assessment year, making legal representatives liable only for the deceased's lifetime income. That liability cannot be extended to a Hindu undivided family that has ceased to exist, because a family requires plurality of persons and no legal fiction can deem a non-existent unit to continue. The petitioner therefore could not be treated as a legal representative of the defunct HUF, and the notice issued under the Act was invalid. Case-Laws Income Tax Wed, 22 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23123