https://www.taxtmi.com/caselaws?id=49576 A composition under section 8A(1) of the Taxation on Income (Investigation Commission) Act binds only the person who offers it and, if accepted, closes the investigation insofar as it relates to that person; it does not extinguish tax obligations of other legal representatives or heirs. Where the Commission's report led to an aggregate assessment attributed to a deceased, a settlement by one branch of the family satisfied liability only to the extent recovered from that branch. Other legal representatives remain liable for the balance of tax exigible to the extent of assets in their possession or subsequently acquired. 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 composition under section 8A(1) of the Taxation on Income (Investigation Commission) Act binds only the person who offers it and, if accepted, closes the investigation insofar as it relates to that person; it does not extinguish tax obligations of other legal representatives or heirs. Where the Commission's report led to an aggregate assessment attributed to a deceased, a settlement by one branch of the family satisfied liability only to the extent recovered from that branch. Other legal representatives remain liable for the balance of tax exigible to the extent of assets in their possession or subsequently acquired. Case-Laws Income Tax Mon, 07 Mar 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49576