https://www.taxtmi.com/caselaws?id=468603 Reassessment proceedings could not be sustained against a person merely described as a legal heir, where there was no finding that he was the legal representative of the deceased assessee or that the deceased's estate had devolved upon him. The statutory liability of a legal representative extends only to the value of the estate represented, and the term must be understood as a person in law representing that estate. On strict construction, mere heirship was insufficient to fasten reassessment liability. The proceedings were therefore unsustainable in law. en-us Thu, 06 Feb 2025 00:00:00 +0530 Thu, 14 May 2026 19:45:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468603 Reassessment proceedings could not be sustained against a person merely described as a legal heir, where there was no finding that he was the legal representative of the deceased assessee or that the deceased's estate had devolved upon him. The statutory liability of a legal representative extends only to the value of the estate represented, and the term must be understood as a person in law representing that estate. On strict construction, mere heirship was insufficient to fasten reassessment liability. The proceedings were therefore unsustainable in law. Case-Laws Income Tax Thu, 06 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468603