SHABINA ABRAHAM vs. COLLECTOR OF CENTRAL EXCISE & CUSTOMS

16. Similarly, under Section 168, where the assessee has left a Will, the income of the estate of the deceased person 20 Page 21 JUDGMENT becomes chargeable in the hands of the executor of such will. This is made clear by Section 168. 17. It will be seen that the definition of “assessee” contained in Section

M/S.JASWAL NECO LTD. vs. COMMNR. OF CUSTOMS, VISAKHAPATNAM