https://www.taxtmi.com/caselaws?id=28663 Where an administrator has been appointed for a deceased person's estate, income accrued to or received by the deceased during lifetime must be assessed in the hands of that administrator as the legal representative under section 159 of the Income-tax Act, 1961. The statutory scheme treats the administrator as the proper representative of the estate for assessment and recovery purposes, and section 168 applies only to post-death income of the estate, not to the deceased's pre-death income. Section 166 does not override this framework. Reassessment against the widow as sole heir was therefore not sustainable where the administrator represented the estate. en-us Tue, 16 Feb 1982 00:00:00 +0530 Wed, 24 Feb 2010 16:05:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28663 Where an administrator has been appointed for a deceased person's estate, income accrued to or received by the deceased during lifetime must be assessed in the hands of that administrator as the legal representative under section 159 of the Income-tax Act, 1961. The statutory scheme treats the administrator as the proper representative of the estate for assessment and recovery purposes, and section 168 applies only to post-death income of the estate, not to the deceased's pre-death income. Section 166 does not override this framework. Reassessment against the widow as sole heir was therefore not sustainable where the administrator represented the estate. Case-Laws Income Tax Tue, 16 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28663