The first sub section of section 24B provided: "Where a person dies, his executor, administrator or other legal representative shall be liable to pay out of the estate of the deceased person to the extent to which the estate is capable of meeting the charge the tax assessed as payable by such person, or any tax which would have been payable by him under this Act if he had not died." In interpreting that enactment this Court held in a recent case: Commissioner of Income tax, Bombay City 1 vs Amarchand Shroff (2) that by the incorporation of section 24B the Legislature has extended the legal personality of a deceased person for the duration (1) I.L.R. (2) 598 of the entire previous year in the course of which he died, and therefore the income either received by him before his death or by his heirs and representatives after his death in that previous year becomes assessable to tax in the relevant assessment year, but not the income received in the year subsequent to the previous or account year.