Allowing the petition the Court held that , liability of a legal representative under Act is limited to extent to which estate is capable of meeting said liability . Accordingly  where assessee did not inherit anything from his father and, moreover, he had nothing to do with his father’s bank account, assessment order passed under S.  144, read with S  147, on ground that there were huge deposits in said account in relevant year prior to death of his father, was not sustainable , the order was set aside.