https://www.taxtmi.com/caselaws?id=49425 The Supreme Court reversed the High Court's decision in a case concerning the validity of a certificate issued under section 46(2) of the Income-tax Act to recover tax arrears from a legal representative of a deceased assessee. The Supreme Court held that legal representatives are deemed as assessees for tax assessment, levy, and collection purposes. Consequently, the provisions of sections 45, 46(1), and 46(2) apply to legal representatives, upholding the validity of the certificate issued under section 46(2) and emphasizing their liability for tax arrears. The appeal was allowed, setting aside the High Court's judgment and dismissing the writ petition. 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 reversed the High Court's decision in a case concerning the validity of a certificate issued under section 46(2) of the Income-tax Act to recover tax arrears from a legal representative of a deceased assessee. The Supreme Court held that legal representatives are deemed as assessees for tax assessment, levy, and collection purposes. Consequently, the provisions of sections 45, 46(1), and 46(2) apply to legal representatives, upholding the validity of the certificate issued under section 46(2) and emphasizing their liability for tax arrears. The appeal was allowed, setting aside the High Court's judgment and dismissing the writ petition. Case-Laws Income Tax Thu, 19 Apr 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49425