https://www.taxtmi.com/highlights?id=94240 The HC allowed the petition and set aside the impugned attachment notice against the petitioner, holding that liability of a deceased partner's legal representative under s.159 is confined to the value of the estate inherited and cannot exceed inherited assets. The court found the respondent had mechanically attached the petitioner's bank account containing only Rs. 60,002 and there was no evidence the petitioner had inherited assets of partners of the defaulting firm; therefore the attachment was unlawful. The respondents remain at liberty to pursue recovery against the partnership firm, its partners and their legal heirs in accordance with s.159 read with s.189 of the 1961 Act. en-us Mon, 17 Nov 2025 08:36:48 +0530 Mon, 17 Nov 2025 08:36:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=94240 The HC allowed the petition and set aside the impugned attachment notice against the petitioner, holding that liability of a deceased partner's legal representative under s.159 is confined to the value of the estate inherited and cannot exceed inherited assets. The court found the respondent had mechanically attached the petitioner's bank account containing only Rs. 60,002 and there was no evidence the petitioner had inherited assets of partners of the defaulting firm; therefore the attachment was unlawful. The respondents remain at liberty to pursue recovery against the partnership firm, its partners and their legal heirs in accordance with s.159 read with s.189 of the 1961 Act. Highlights Income Tax Mon, 17 Nov 2025 08:36:48 +0530 https://www.taxtmi.com/highlights?id=94240