https://www.taxtmi.com/caselaws?id=38342 Section 24B, as a machinery provision for assessing a deceased person's income and recovering tax from representatives, could not be stretched beyond its limited purpose. Applying the rule that a statutory fiction must be confined to the object for which it is created, the Court held that post-death receipts from a deceased partner's share in firms maintaining cash-basis accounts were not income of the deceased for the relevant period. The sum received after death was therefore not includible in the deceased assessee's total income, and the reference was answered in favour of the assessee. en-us Fri, 04 Nov 1977 00:00:00 +0530 Mon, 05 Apr 2010 16:46:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38342 Section 24B, as a machinery provision for assessing a deceased person's income and recovering tax from representatives, could not be stretched beyond its limited purpose. Applying the rule that a statutory fiction must be confined to the object for which it is created, the Court held that post-death receipts from a deceased partner's share in firms maintaining cash-basis accounts were not income of the deceased for the relevant period. The sum received after death was therefore not includible in the deceased assessee's total income, and the reference was answered in favour of the assessee. Case-Laws Income Tax Fri, 04 Nov 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38342