https://www.taxtmi.com/caselaws?id=49446 A legal representative deemed an assessee under section 24B(2) is treated as an assessee for the full consequences of that assessment, including default and penalty exposure. The statutory fiction is applied to its logical end: once the representative is assessed on the deceased person's income and served with a notice of demand, failure to pay the assessed tax brings the representative within the default provisions and attracts penalty under section 46(1). The distinction between an assessee and other persons cannot be used to cut down the effect of the deeming provision. en-us Fri, 20 Oct 1961 00:00:00 +0530 Tue, 31 Mar 2015 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49446 A legal representative deemed an assessee under section 24B(2) is treated as an assessee for the full consequences of that assessment, including default and penalty exposure. The statutory fiction is applied to its logical end: once the representative is assessed on the deceased person's income and served with a notice of demand, failure to pay the assessed tax brings the representative within the default provisions and attracts penalty under section 46(1). The distinction between an assessee and other persons cannot be used to cut down the effect of the deeming provision. Case-Laws Income Tax Fri, 20 Oct 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49446