Case of Anita Rani vs ITO, HC P&H Judgement Dated 11th November 2025. The court held that the liability of a legal representative is confined strictly to the value of the deceased estate, and such liability cannot exceed the assets inherited. It found that the respondent had “mechanically” attached the petitioner’s bank account, and there was no evidence that the petitioner had inherited any estate from the partners of the defaulting firm. The court held that, in the absence of such evidence, the attachment of the bank account was unjustified.