SHABINA ABRAHAM vs. COLLECTOR OF CENTRAL EXCISE & CUSTOMS

48 I.T.R. 59, this Court referred with approval to Ellis C. Reid and held:- “The correct position is that apart from section 24B no assessment can be made in respect of the income of a person after his death. See Ellis C. Reid v. Commissioner of Income-tax. In that case, and that was a case before section

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

Appeals are disposed of

48 of List II of the 7th Schedule to the Government of India Act had been narrowly construed. It may be pointed out that H.M. Seervai’s Constitutional Law of India, Vol. III, page 2326, had this to say: “This decision was rendered in 1959 and was repeatedly followed, till a doubt was cast on its correctness in Vishnu Agencies