https://www.taxtmi.com/caselaws?id=39124 A legal representative is liable for a deceased assessee's tax dues only to the extent of the inherited estate and is treated as an assessee under section 159(3) of the Income-tax Act, 1961. Recovery proceedings under section 226 can be initiated only against a person who is an assessee in default, and default arises under section 220(4) only if the tax demanded under section 156 is not paid within time. Mere knowledge of arrears does not replace service of the notice of demand, so recovery without such service is invalid. en-us Thu, 28 Sep 1972 00:00:00 +0530 Tue, 13 Apr 2010 10:51:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39124 A legal representative is liable for a deceased assessee's tax dues only to the extent of the inherited estate and is treated as an assessee under section 159(3) of the Income-tax Act, 1961. Recovery proceedings under section 226 can be initiated only against a person who is an assessee in default, and default arises under section 220(4) only if the tax demanded under section 156 is not paid within time. Mere knowledge of arrears does not replace service of the notice of demand, so recovery without such service is invalid. Case-Laws Income Tax Thu, 28 Sep 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39124