https://www.taxtmi.com/caselaws?id=49425 The Supreme Court view noted that a legal representative assessed under section 24B can be treated as an assessee for tax recovery as well as assessment. The statutory fiction was held to continue beyond the assessment stage and to extend to collection and recovery under the recovery machinery, including sections 45, 46(1) and 46(2). The distinction between an assessee and other persons in section 29 was held not to exclude the legal representative from liability under those provisions, so the recovery certificate and notice issued on that basis were within jurisdiction and valid. en-us Thu, 19 Apr 1962 00:00:00 +0530 Sat, 14 Aug 2010 12:19:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49425 The Supreme Court view noted that a legal representative assessed under section 24B can be treated as an assessee for tax recovery as well as assessment. The statutory fiction was held to continue beyond the assessment stage and to extend to collection and recovery under the recovery machinery, including sections 45, 46(1) and 46(2). The distinction between an assessee and other persons in section 29 was held not to exclude the legal representative from liability under those provisions, so the recovery certificate and notice issued on that basis were within jurisdiction and valid. Case-Laws Income Tax Thu, 19 Apr 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49425