https://www.taxtmi.com/caselaws?id=781540 HC held that liability of a deceased partner's legal representatives is limited to the value of the estate inherited and cannot exceed assets received. The respondent's mechanical attachment of the petitioner's bank account (containing Rs. 60,002) was unjustified in absence of evidence that the petitioner inherited assets of partners of the defaulting firm. The petition was allowed and the attachment notice set aside. Respondents remain free to pursue recovery against the partnership firm, its partners and their legal heirs under s.159 read with s.189. en-us Tue, 11 Nov 2025 00:00:00 +0530 Mon, 17 Nov 2025 08:36:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781540 HC held that liability of a deceased partner's legal representatives is limited to the value of the estate inherited and cannot exceed assets received. The respondent's mechanical attachment of the petitioner's bank account (containing Rs. 60,002) was unjustified in absence of evidence that the petitioner inherited assets of partners of the defaulting firm. The petition was allowed and the attachment notice set aside. Respondents remain free to pursue recovery against the partnership firm, its partners and their legal heirs under s.159 read with s.189. Case-Laws Income Tax Tue, 11 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781540