https://www.taxtmi.com/caselaws?id=35910 Probate of a will operates as a judgment in rem and is conclusive on due execution and validity unless revoked in proper Succession Act proceedings. On that basis, tax authorities cannot go behind a competent probate grant to treat the will as non-genuine in wealth-tax penalty proceedings, and a penalty founded solely on disbelief of the will cannot stand. The alternative question whether the deceased left assets covered by the will, or whether ownership lay elsewhere, remained open and was remitted for fresh consideration on its own evidentiary footing. en-us Wed, 16 Jul 1980 00:00:00 +0530 Wed, 17 Mar 2010 17:56:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35910 Probate of a will operates as a judgment in rem and is conclusive on due execution and validity unless revoked in proper Succession Act proceedings. On that basis, tax authorities cannot go behind a competent probate grant to treat the will as non-genuine in wealth-tax penalty proceedings, and a penalty founded solely on disbelief of the will cannot stand. The alternative question whether the deceased left assets covered by the will, or whether ownership lay elsewhere, remained open and was remitted for fresh consideration on its own evidentiary footing. Case-Laws Wealth-tax Wed, 16 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35910