SHABINA ABRAHAM vs. COLLECTOR OF CENTRAL EXCISE & CUSTOMS
C.A. No.-005802-005802 - 2005Supreme Court29 Jul 2015
Section 11Section 11ASection 4(3)(a)
reassessment or
recomputation under section 147) of the income of
the deceased and for the purpose of levying any
sum in the hands of the legal representative in
accordance with the provisions of sub-section (1),—
(a) any proceeding taken against the deceased
before his death shall be deemed to have been
taken against the legal representative
