https://www.taxtmi.com/caselaws?id=58857 The Tribunal concluded that section 168 of the Income-tax Act did not apply in a case of intestate succession where the deceased had not left a will. As the property had immediately vested in the legal heirs, the widow, acting as the administrator, was not subject to assessment under section 168. The assessments against the widow in her representative capacity were deemed invalid, and the appeals were allowed, setting aside the assessments. The decision emphasized the distinction between testamentary and intestate succession in interpreting the provision. en-us Thu, 25 Apr 1985 00:00:00 +0530 Wed, 22 Dec 2010 15:11:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58857 The Tribunal concluded that section 168 of the Income-tax Act did not apply in a case of intestate succession where the deceased had not left a will. As the property had immediately vested in the legal heirs, the widow, acting as the administrator, was not subject to assessment under section 168. The assessments against the widow in her representative capacity were deemed invalid, and the appeals were allowed, setting aside the assessments. The decision emphasized the distinction between testamentary and intestate succession in interpreting the provision. Case-Laws Income Tax Thu, 25 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58857