PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) 2 vs. M/S MAHAGUN REALTORS (P) LTD
The appeal is allowed, in the above terms, without order on costs
C.A. No.-002716-002716 - 2022Supreme Court05 Apr 2022
Bench: HON'BLE THE CHIEF JUSTICE
Section 143(2)Section 153ASection 276C
159 of the Act related to a legal representative’s tax liability.
It casts liability upon a legal representative in the event of death of her or his
predecessor, to pay tax, in effect saying that where a person dies his legal
representative shall be liable to pay any sum which the deceased would have been
liable
