https://www.taxtmi.com/caselaws?id=56821 Section 159 limits a deceased person's tax liability to income that accrued, arose, or was received before death, so post-death income cannot be assessed in the deceased's hands through a legal representative. Income first arising after death belongs to the estate or other proper successor under the relevant post-death assessment provision. Interest and dividend income also require item-wise examination, because accrual may differ by period and must be split between pre-death and post-death income for correct assessment of the liable person. Fresh factual verification was therefore necessary to apportion the taxable income correctly. en-us Fri, 28 Apr 1989 00:00:00 +0530 Mon, 06 Dec 2010 18:17:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56821 Section 159 limits a deceased person's tax liability to income that accrued, arose, or was received before death, so post-death income cannot be assessed in the deceased's hands through a legal representative. Income first arising after death belongs to the estate or other proper successor under the relevant post-death assessment provision. Interest and dividend income also require item-wise examination, because accrual may differ by period and must be split between pre-death and post-death income for correct assessment of the liable person. Fresh factual verification was therefore necessary to apportion the taxable income correctly. Case-Laws Income Tax Fri, 28 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56821