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Asit Kumar Ghose vs Commissioner Of Agricultural ... on 8 May, 1952 cites

P.C. Mullick vs The Commissioner Of Income-Tax on 1 February, 1938

Let me first examine the position of Mullick and Aich as executors. Qua executors, they are the representatives of the deceased for all purposes and all his property vests in them as such. It is to be noticed that the executor is not made chargeable to income-tax by the special charging Sections 13 and 14 of the Bengal Agricultural Income-tax Act. None the less as the income of the estate is received by him he is chargeable under the general charging Sections 6 and 7 of the Act. He holds the estate and receives the income as the representative of the deceased. The income is received by him and applies the income for the purposes of the will, he applies the income received by him and not by the beneficiaries. "It is simply a case in which" observed Lord Russell of Killowen in P. C. Mullick v. Commissioner of Income-tax, at p. 209, "the executors having received the whole income of the estate apply a portion in a particular way pursuant to the directors of their testator, in whose shoes they stand."
Bombay High Court Cites 6 - Cited by 33 - Full Document
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