Reassessment notice service on one legal representative can suffice; failure to notify every heir is only an irregularity.

Service of reassessment notice on one legal representative of a deceased assessee was treated as sufficient compliance, and the omission to individually notify every legal heir was regarded as an irregularity rather than a fatal defect. On that basis, the reassessment notice was not invalid on the ground of defective service, the question was answered in favour of the Revenue, and the Tribunal's contrary view was disapproved with the matter remitted for reassessment after notice to all legal representatives.

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Issues: Whether reassessment initiated under section 147(a) of the Income-tax Act, 1961 was invalid because notice was not served on all the legal representatives of the deceased assessee.

Analysis: The only substantive question was whether service of notice on one legal representative was sufficient compliance when the assessee had died and other legal heirs had not been individually notified. The answer was governed by the rule that a defect in such service, if any, is irregularity and does not vitiate the proceedings where notice has been served on one legal representative.

Conclusion: The reassessment notice was not invalid on the ground urged, and the question referred was answered in the negative, in favour of the Revenue and against the assessee.

Final Conclusion: The Tribunal's view on invalid service was disapproved, and the matter was sent back for reassessment after notice to all legal representatives.

Ratio Decidendi: Service of notice on one legal representative of a deceased assessee can constitute sufficient compliance for reassessment purposes, and the omission to notify every legal representative is an irregularity rather than a fatal defect.

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