SHABINA ABRAHAM vs. COLLECTOR OF CENTRAL EXCISE & CUSTOMS

5) of Section 159. 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

COMMNR.,CENTRAL EXCISE & CUSTOMS, KERALA vs. M/S. LARSEN & TOUBRO LTD

Appeals are disposed of

21. This Court in Mathuram Agrawal v. State of M.P., (1999) 8 SCC 667, held:- “Another question that arises for consideration in this connection is whether sub-section (1) of Section 127-A and the proviso to sub-section (2)(b) should be construed together and the annual letting values of all the buildings owned by a person