https://www.taxtmi.com/caselaws?id=57435 The Tribunal held that the representation by the eldest son in re-assessment proceedings was substantial and binding on all legal heirs, even if not all had received notices. Legal representatives' liability in tax assessments is limited to the extent the estate can meet obligations, irrespective of specific property ownership disputes. The Tribunal clarified that tax liability is tied to the assets of the deceased's estate, emphasizing that ownership disputes over specific properties are irrelevant for assessments. The appeals were dismissed, reaffirming that legal representatives' liability is contingent on the estate's assets under section 159(6) of the Income Tax Act. en-us Fri, 30 Dec 1988 00:00:00 +0530 Fri, 10 Dec 2010 11:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57435 The Tribunal held that the representation by the eldest son in re-assessment proceedings was substantial and binding on all legal heirs, even if not all had received notices. Legal representatives' liability in tax assessments is limited to the extent the estate can meet obligations, irrespective of specific property ownership disputes. The Tribunal clarified that tax liability is tied to the assets of the deceased's estate, emphasizing that ownership disputes over specific properties are irrelevant for assessments. The appeals were dismissed, reaffirming that legal representatives' liability is contingent on the estate's assets under section 159(6) of the Income Tax Act. Case-Laws Income Tax Fri, 30 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57435