https://www.taxtmi.com/caselaws?id=55294 The Tribunal ruled that all assessments related to the deceased's estate should be conducted in the executor's hands under section 168 of the Income-tax Act and section 19A of the Wealth-tax Act, until the estate's administration is complete. The initiation of proceedings under section 147(a) was invalidated. Consequently, all appeals were decided in favor of the appellants, setting aside previous assessments made in the hands of legatees and directing that they be finalized on the executor. en-us Mon, 22 Mar 1982 00:00:00 +0530 Fri, 20 Dec 2024 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55294 The Tribunal ruled that all assessments related to the deceased's estate should be conducted in the executor's hands under section 168 of the Income-tax Act and section 19A of the Wealth-tax Act, until the estate's administration is complete. The initiation of proceedings under section 147(a) was invalidated. Consequently, all appeals were decided in favor of the appellants, setting aside previous assessments made in the hands of legatees and directing that they be finalized on the executor. Case-Laws Income Tax Mon, 22 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55294