https://www.taxtmi.com/caselaws?id=49406 Deemed dividends under section 23A that are made effective after the death of a registered shareholder cannot be validly assessed against the deceased's legal representative because the Income-tax Act lacks statutory machinery to treat such notional post death distributions as assessable income of the representative. The Court applied the statutory text of section 23A and the limited liability concept of executors and administrators, interpreted the temporal scope of posthumous liability, rejected judicial supplementation of assessment procedure, and dismissed the revenue's appeal, holding the assessment invalid and ruling for the assessee. en-us Mon, 02 Dec 1963 00:00:00 +0530 Mon, 25 Aug 2014 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49406 Deemed dividends under section 23A that are made effective after the death of a registered shareholder cannot be validly assessed against the deceased's legal representative because the Income-tax Act lacks statutory machinery to treat such notional post death distributions as assessable income of the representative. The Court applied the statutory text of section 23A and the limited liability concept of executors and administrators, interpreted the temporal scope of posthumous liability, rejected judicial supplementation of assessment procedure, and dismissed the revenue's appeal, holding the assessment invalid and ruling for the assessee. Case-Laws Income Tax Mon, 02 Dec 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49406