https://www.taxtmi.com/caselaws?id=49446 A legal representative assessed "as if" he were the assessee under section 24B(2) is treated as a person by whom income-tax is payable and therefore falls within the statutory concept of "assessee" for enforcement. The statutory fiction that enables assessment of the deceased's income against the legal representative operates for subsequent steps, so that once assessment and demand are made and unpaid the machinery deeming default applies and a penalty under section 46(1) may be imposed on the legal representative. The clarification affirms liability of estate representatives for penalty for tax defaults under the existing assessment and enforcement scheme. 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 assessed "as if" he were the assessee under section 24B(2) is treated as a person by whom income-tax is payable and therefore falls within the statutory concept of "assessee" for enforcement. The statutory fiction that enables assessment of the deceased's income against the legal representative operates for subsequent steps, so that once assessment and demand are made and unpaid the machinery deeming default applies and a penalty under section 46(1) may be imposed on the legal representative. The clarification affirms liability of estate representatives for penalty for tax defaults under the existing assessment and enforcement scheme. Case-Laws Income Tax Fri, 20 Oct 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49446