1978 (1) TMI 4 - HC - Income Tax

Summary

The High Court of Allahabad dismissed the writ petition challenging the attachment of agricultural properties for recovering dues under the Agricultural Income-tax Act. The court ruled that legal representatives are liable to pay the dues if they receive assets or properties of the deceased, even if no notice of demand was served on them. (Case: 1978 (1) TMI 4 - Allahabad High Court)