https://www.taxtmi.com/caselaws?id=309447 Liability for income-tax assessed on a deceased person's income under section 24B(1) attaches only to an executor, administrator, or other legal representative, and only to the extent of the estate available to satisfy the tax. On the stated facts, the petitioner had not derived any property or benefit from his mother's estate under her will or codicil, and his status as her son or as a legatee under his father's will did not make him her legal representative for this purpose. The demand raised against him was therefore unsustainable. en-us Wed, 12 Oct 1960 00:00:00 +0530 Mon, 04 Sep 2023 16:15:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309447 Liability for income-tax assessed on a deceased person's income under section 24B(1) attaches only to an executor, administrator, or other legal representative, and only to the extent of the estate available to satisfy the tax. On the stated facts, the petitioner had not derived any property or benefit from his mother's estate under her will or codicil, and his status as her son or as a legatee under his father's will did not make him her legal representative for this purpose. The demand raised against him was therefore unsustainable. Case-Laws Income Tax Wed, 12 Oct 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309447