https://www.taxtmi.com/caselaws?id=299561 Income arising after a deceased person's death cannot be assessed as the deceased's income through a legal heir; assessment must proceed against the proper taxable person, such as the estate, and on the stated facts the reassessment in the legal heir's name was quashed. An enhancement relating to the HSBC account in the name of Investment Lexcor S.A. was also deleted because the assessee's ownership denial was supported by affidavit and corroborative material, while the department produced no contrary evidence. The article thus reflects relief to the assessee on both substantive issues. 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 Income arising after a deceased person's death cannot be assessed as the deceased's income through a legal heir; assessment must proceed against the proper taxable person, such as the estate, and on the stated facts the reassessment in the legal heir's name was quashed. An enhancement relating to the HSBC account in the name of Investment Lexcor S.A. was also deleted because the assessee's ownership denial was supported by affidavit and corroborative material, while the department produced no contrary evidence. The article thus reflects relief to the assessee on both substantive issues. Case-Laws Income Tax Wed, 29 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299561