Income Tax Act, 1961 – Section 159 – Filing of return by legal heir of deceased – Legal representative is definitely entitled to file return on behalf of deceased predecessor in same manner as deceased individual would have done, if he were alive and claim all benefits of exemption, refund and like as would have been claimed by deceased assessee himself – Liability of legal representative is only to the extent of estate left behind by deceased and not to any personal income or property in hands of legal representative – Provision only enables income in hands of a person, to be properly assessed and entitlements under Income Tax Act, to be enabled to legal representative, in the circumstance of assessee expiring in course of an assessing year – This can apply only to year in which death occurred and prior years if it is permissible under the Act – There is no question of a return being filed for any year subsequent to death – Estate of deceased devolves on legal heirs and any income therefrom is income of successor which would also be assessed to tax in successors hands. (Para 4)

K. Vinod Chandran, CJ. – The writ petition is filed seeking opening of the portal of the deceased fathe