https://www.taxtmi.com/caselaws?id=788809 Income arising after an individual's death from estate assets is taxable in the hands of the estate through the executor, and TDS credit follows the same tax incidence. On the facts, the dividend income was not clearly shown to relate entirely to the post-death period, so factual verification remained necessary before granting credit. The first appellate authority, however, had no power under section 251 to remand the matter to the Assessing Officer for fresh verification except in circumstances covered by section 144. The order restoring the issue was therefore unsustainable, but the assessee's claim to TDS credit was kept open for determination on proper verification. en-us Thu, 26 Mar 2026 00:00:00 +0530 Sat, 28 Mar 2026 08:57:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788809 Income arising after an individual's death from estate assets is taxable in the hands of the estate through the executor, and TDS credit follows the same tax incidence. On the facts, the dividend income was not clearly shown to relate entirely to the post-death period, so factual verification remained necessary before granting credit. The first appellate authority, however, had no power under section 251 to remand the matter to the Assessing Officer for fresh verification except in circumstances covered by section 144. The order restoring the issue was therefore unsustainable, but the assessee's claim to TDS credit was kept open for determination on proper verification. Case-Laws Income Tax Thu, 26 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788809