https://www.taxtmi.com/caselaws?id=439036 The case involved an individual who received sale consideration as a legal representative of a deceased person. The Assessing Officer initiated re-opening assessment proceedings against the individual, attributing income from the property sale solely to him. The Commissioner of Income Tax (Appeals) ruled in favor of the individual, stating that the assessment should be made in the hands of legal heirs as representative-assessees. The Tribunal upheld this decision, emphasizing that attributing enhanced income solely to one co-owner would be unjust when multiple legal heirs were involved. The appeal was dismissed, affirming the decision of the Commissioner of Income Tax (Appeals). en-us Mon, 12 Jun 2023 00:00:00 +0530 Thu, 15 Jun 2023 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439036 The case involved an individual who received sale consideration as a legal representative of a deceased person. The Assessing Officer initiated re-opening assessment proceedings against the individual, attributing income from the property sale solely to him. The Commissioner of Income Tax (Appeals) ruled in favor of the individual, stating that the assessment should be made in the hands of legal heirs as representative-assessees. The Tribunal upheld this decision, emphasizing that attributing enhanced income solely to one co-owner would be unjust when multiple legal heirs were involved. The appeal was dismissed, affirming the decision of the Commissioner of Income Tax (Appeals). Case-Laws Income Tax Mon, 12 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439036