https://www.taxtmi.com/caselaws?id=58855 The Tribunal ruled in favor of Mrs. Veera and Mrs. Asha, holding that section 168 of the Income-tax Act, 1961 was inapplicable. It determined that both women were legal heirs entitled to half of the property income, rejecting the ITO's assessment that included the entire income in Mrs. Veera's individual assessment. The Tribunal emphasized the interim nature of Mrs. Veera's appointment as administrator and directed the ITO to assess each heir for their respective share of income. The judgment clarified the distinction between legal heirs and administrators in cases of intestate succession, affirming the rights of the parties involved. en-us Mon, 25 Mar 1985 00:00:00 +0530 Wed, 22 Dec 2010 15:06:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58855 The Tribunal ruled in favor of Mrs. Veera and Mrs. Asha, holding that section 168 of the Income-tax Act, 1961 was inapplicable. It determined that both women were legal heirs entitled to half of the property income, rejecting the ITO's assessment that included the entire income in Mrs. Veera's individual assessment. The Tribunal emphasized the interim nature of Mrs. Veera's appointment as administrator and directed the ITO to assess each heir for their respective share of income. The judgment clarified the distinction between legal heirs and administrators in cases of intestate succession, affirming the rights of the parties involved. Case-Laws Income Tax Mon, 25 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58855