The petitioner, son and executor of the will of deceased assessee Shri Babulal, filed returns of income relating to income earned by the deceased during his lifetime, though beyond the prescribed time limit. The Assessing Officer completed assessments under section 143(3); however, for AY 1995-96, where refund of TDS was due, the Chief Commissioner rejected the application for condonation under section 119(2)(b) doubting the petitioner’s status as legal representative. The High Court held that an executor of a will squarely falls within the expression “legal representative” under section 159 and is liable to comply with tax obligations of the deceased for the period when he was alive. The rejection of condonation on the ground of lack of status was contrary to statutory provisions and CBDT directions issued under section 119(2)(b), rendering the order illegal and without jurisdiction. Accordingly, the impugned order was quashed and the Revenue was directed to condone the delay in filing the return. (AY 1995-96).