https://www.taxtmi.com/caselaws?id=292602 A taxing statute that expressly empowers the revenue authority to determine the person chargeable and the amount of assessment permits that authority to decide, within jurisdiction, whether income accrued to an executor in a taxable capacity. The Act did not confer any personal exemption on executors, and the provisions on special classes of persons did not exclude such income from tax. Because the Collector acted within the jurisdiction conferred by the Income Tax Act, 1886, the statutory finality provision barred a civil suit challenging the assessment and recovery. en-us Thu, 21 May 1914 00:00:00 +0530 Fri, 01 Jan 2021 11:16:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292602 A taxing statute that expressly empowers the revenue authority to determine the person chargeable and the amount of assessment permits that authority to decide, within jurisdiction, whether income accrued to an executor in a taxable capacity. The Act did not confer any personal exemption on executors, and the provisions on special classes of persons did not exclude such income from tax. Because the Collector acted within the jurisdiction conferred by the Income Tax Act, 1886, the statutory finality provision barred a civil suit challenging the assessment and recovery. Case-Laws Income Tax Thu, 21 May 1914 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292602