https://www.taxtmi.com/caselaws?id=49576 A settlement under section 8A(1) of the Taxation on Income (Investigation Commission) Act, 1947 is personal to the applicant and operates only for the matters covered by that composition. Where one branch of a deceased assessee's legal representatives accepted such a composition, it did not extinguish the separate statutory liability of the other legal representative for the deceased's tax dues. The unpaid balance attributable to concealed income could still be recovered from the remaining legal representative to the extent of the deceased's assets in his possession or later received by him. en-us Mon, 07 Mar 1960 00:00:00 +0530 Wed, 03 Sep 2014 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49576 A settlement under section 8A(1) of the Taxation on Income (Investigation Commission) Act, 1947 is personal to the applicant and operates only for the matters covered by that composition. Where one branch of a deceased assessee's legal representatives accepted such a composition, it did not extinguish the separate statutory liability of the other legal representative for the deceased's tax dues. The unpaid balance attributable to concealed income could still be recovered from the remaining legal representative to the extent of the deceased's assets in his possession or later received by him. Case-Laws Income Tax Mon, 07 Mar 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49576