https://www.taxtmi.com/caselaws?id=299561 Post-death income cannot be assessed as the deceased person's income through a legal heir where it accrued after death. Liability of a legal representative concerns sums payable by the deceased, whereas income arising thereafter must be assessed in the hands of the estate, executor, or other rightful taxable person. An assessment made against a legal heir despite the estate filing the return proceeds against the wrong taxable person. Enhancement relating to a foreign account also requires cogent evidence that the account income is assessable in the taxpayer's hands; beneficiary references and a residual estate clause alone do not displace supported ownership claims by another person. en-us Wed, 29 Aug 2018 00:00:00 +0530 Tue, 21 Dec 2021 08:43:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299561 Post-death income cannot be assessed as the deceased person's income through a legal heir where it accrued after death. Liability of a legal representative concerns sums payable by the deceased, whereas income arising thereafter must be assessed in the hands of the estate, executor, or other rightful taxable person. An assessment made against a legal heir despite the estate filing the return proceeds against the wrong taxable person. Enhancement relating to a foreign account also requires cogent evidence that the account income is assessable in the taxpayer's hands; beneficiary references and a residual estate clause alone do not displace supported ownership claims by another person. Case-Laws Income Tax Wed, 29 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299561