were
initiated against the assessee and during its pendency
the assessee died and after his death the legal
representative did not step into the shoes ... case where two notices were issued after the
death of the assessee in his name, requiring him to
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death of an assessee, the legal representative becomes only an assessee; he would not become an assessee in default until the tax is again demanded ... served on him after the death of the deceased. (3) Under rule 85, on the death of the assessee, the proceeding for recovery
property to the date of payment On his fathers death the assessee received a certain sum as share of interest and the income-tax authorities ... Court was not followed. In the Madras case on the death of the assessees father the amount due to the assessee and his brother
Assessee as per the
mandate of Section 41(1) of the Act.
(ii) The Assessee had claimed a debit upon death of the mare ... assessee.
17) After treating the horses as 'capital assets' of the Assessee,
the insurance receipt would obviously become capital gain for the
Assessee
Assessee as per the
mandate of Section 41(1) of the Act.
(ii) The Assessee had claimed a debit upon death of the mare ... assessee.
17) After treating the horses as 'capital assets' of the Assessee,
the insurance receipt would obviously become capital gain for the
Assessee
Assessee as per the
mandate of Section 41(1) of the Act.
(ii) The Assessee had claimed a debit upon death of the mare ... assessee.
17) After treating the horses as 'capital assets' of the Assessee,
the insurance receipt would obviously become capital gain for the
Assessee
Assessee as per the
mandate of Section 41(1) of the Act.
(ii) The Assessee had claimed a debit upon death of the mare ... assessee.
17) After treating the horses as 'capital assets' of the Assessee,
the insurance receipt would obviously become capital gain for the
Assessee
Assessee as per the
mandate of Section 41(1) of the Act.
(ii) The Assessee had claimed a debit upon death of the mare ... assessee.
17) After treating the horses as 'capital assets' of the Assessee,
the insurance receipt would obviously become capital gain for the
Assessee
Assessee as per the
mandate of Section 41(1) of the Act.
(ii) The Assessee had claimed a debit upon death of the mare ... assessee.
17) After treating the horses as 'capital assets' of the Assessee,
the insurance receipt would obviously become capital gain for the
Assessee
Assessee as per the
mandate of Section 41(1) of the Act.
(ii) The Assessee had claimed a debit upon death of the mare ... assessee.
17) After treating the horses as 'capital assets' of the Assessee,
the insurance receipt would obviously become capital gain for the
Assessee
