https://www.taxtmi.com/caselaws?id=49304 A writ petition challenging coercive recovery based on reassessment of a deceased assessee's estate was held maintainable despite an alternative remedy, because alleged infringement of constitutional rights could justify writ jurisdiction. On the reassessment issue, section 24B made executors or legal representatives liable only to the extent of the estate, and complete representation of the estate was generally required; however, bona fide impleadment of one representative could sometimes suffice. The material was insufficient to decide whether the served executor properly represented the estate or whether the other representatives acquiesced. The High Court order was set aside and the matter remanded for fresh disposal on fuller material. en-us Thu, 29 Oct 1964 00:00:00 +0530 Thu, 21 Aug 2014 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49304 A writ petition challenging coercive recovery based on reassessment of a deceased assessee's estate was held maintainable despite an alternative remedy, because alleged infringement of constitutional rights could justify writ jurisdiction. On the reassessment issue, section 24B made executors or legal representatives liable only to the extent of the estate, and complete representation of the estate was generally required; however, bona fide impleadment of one representative could sometimes suffice. The material was insufficient to decide whether the served executor properly represented the estate or whether the other representatives acquiesced. The High Court order was set aside and the matter remanded for fresh disposal on fuller material. Case-Laws Income Tax Thu, 29 Oct 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49304