https://www.taxtmi.com/caselaws?id=36614 An administratrix pendente lite appointed during pending probate litigation is not an "administrator" administering the estate within the Explanation to section 168 of the Income-tax Act, because her role is limited to preserving the estate under court control and not distributing it. The estate income therefore cannot be assessed on that footing. The mere pendency of a challenge to the will also does not make the heirs' shares indeterminate where the shares remain capable of ascertainment under the will or, if necessary, intestate succession. Assessment as an association of persons under sections 161 and 164 was not justified. en-us Thu, 16 Feb 1978 00:00:00 +0530 Tue, 23 Mar 2010 13:47:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36614 An administratrix pendente lite appointed during pending probate litigation is not an "administrator" administering the estate within the Explanation to section 168 of the Income-tax Act, because her role is limited to preserving the estate under court control and not distributing it. The estate income therefore cannot be assessed on that footing. The mere pendency of a challenge to the will also does not make the heirs' shares indeterminate where the shares remain capable of ascertainment under the will or, if necessary, intestate succession. Assessment as an association of persons under sections 161 and 164 was not justified. Case-Laws Income Tax Thu, 16 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36614