appeal and
Page No. 10
Smt Surjit Kaur Gill, the substituted executor of the Will and her son Gurnir Singh Gill
(party of the other ... Counsel appearing for Smt. Sujit Kuar Gill who is the substituted executor
of the Will, and her son G.S. Gill supported the departments action
High Court has dealt with the issue of assessment proceedings started against executors in respect of income received by them. The Hon'ble High ... which provides for substitution of a subsequently appointed receiver in the place and instead of executors, who had previously been in possession of the state
executor, then, as if the executor were an individual; or
(b) if there are more executors than one, then, as if the executors were ... same date but it was substituted before coming into effect.
and for the purposes of this Act, the executor shall be deemed to be resident
could be substituted and the assessment could be framed on the legal representative. If the deceased has left a will with an executor, the executor
Hence, the Petitioner contends that the Legal Representative should not have been substituted as after the complainant's death, his right ... therefore, entitled to be substituted in place of the deceased respondent plaintiff.
8. Section 306 further speaks only of executors and administrators but on principle
issued
Succession Certificate on 13.10.1997 in favour of the Tribhovanbhai
as the Executor of the will. The copy of the said Probate/Succession
Certificate ... substitute name of account holder and to enter his name or allow him
to operate the above said bank account as an Executor based
expired and the Appellant filed one MA 2 of 2014 praying for
substituting the name of Sri Mahavir Prasad Jain as a legal heir ... executor of the will. The Learned Counsel for the Misc. Applicant
has submitted that Raj Kumar Jain should be substituted as the legal heir
Saravana Stocks Investments (P) Ltd., ... vs Acit Company Circle Vi(1), Chennai on 12 April
will be for all
concerned, for the doctrine seems to involve
substituting 'the uncertain and crooked cord of
discretion' for 'the golden ... Duke of Westminster, supra,
referred to in Pott's Executors v. IRC, supra, p. 80
(LORD NORMAND); CIT, Gujarat v. B.M. Kharwar
declared. He has already opened a bank account as the executor of the estate of PDB and the dividend could be deposited in that account ... High Court proceeding, the High Court has held that apparently the executor's right to control and administer the property of PDB during
