https://www.taxtmi.com/caselaws?id=38009 Liability of a legal representative under section 24B of the Income-tax Act, 1922 is confined to property actually inherited from the deceased assessee. On the facts discussed, the bank balance was not proved to be part of Gouri Shankar Goenka's estate, so attachment for his tax dues was unjustified and no personal liability could be fastened on Keshab Prasad Goenka. The text also states that section 67 does not bar a civil suit by a third party claiming that attached money belongs to her and not to the assessee's estate. The bank was treated as discharged after bona fide payment pursuant to statutory notice. en-us Wed, 08 Feb 1978 00:00:00 +0530 Fri, 02 Apr 2010 15:21:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38009 Liability of a legal representative under section 24B of the Income-tax Act, 1922 is confined to property actually inherited from the deceased assessee. On the facts discussed, the bank balance was not proved to be part of Gouri Shankar Goenka's estate, so attachment for his tax dues was unjustified and no personal liability could be fastened on Keshab Prasad Goenka. The text also states that section 67 does not bar a civil suit by a third party claiming that attached money belongs to her and not to the assessee's estate. The bank was treated as discharged after bona fide payment pursuant to statutory notice. Case-Laws Income Tax Wed, 08 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38009