https://www.taxtmi.com/caselaws?id=29503 For section 168 of the Income-tax Act, the estate of a deceased person is treated as a single indivisible assessable entity, so income from United Kingdom properties can be assessed in the hands of the executors together with Indian property income. The fact that different executors or administration arrangements exist for different assets does not split the estate into separate taxable units. A procedural objection that all executors were not separately proceeded against cannot be raised later at the reference stage when no timely objection was taken before the assessing authority, and such an objection is treated as waived. en-us Fri, 14 Aug 1981 00:00:00 +0530 Tue, 24 Jun 2025 17:20:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29503 For section 168 of the Income-tax Act, the estate of a deceased person is treated as a single indivisible assessable entity, so income from United Kingdom properties can be assessed in the hands of the executors together with Indian property income. The fact that different executors or administration arrangements exist for different assets does not split the estate into separate taxable units. A procedural objection that all executors were not separately proceeded against cannot be raised later at the reference stage when no timely objection was taken before the assessing authority, and such an objection is treated as waived. Case-Laws Income Tax Fri, 14 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29503