Complete representation of a deceased assessee's estate is required before a valid income-tax assessment can bind legal representatives.

An assessment on the estate of a deceased assessee was treated as invalid where the Income-tax Officer proceeded against only one known legal representative despite knowing that several existed. Under section 24B(2) of the Income-tax Act, 1922, the deceased's estate must be completely represented before a binding assessment can be made, and notice must be issued to all legal representatives when their identity is known. A claim of good faith did not cure the defect because no adequate enquiry was made into actual estate representation, and the petitioner was not estopped from raising the challenge.

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Issues: Whether an assessment under section 34 of the Income-tax Act, 1922, on the estate of a deceased assessee was vitiated when the Income-tax Officer proceeded only against one of several known legal representatives without issuing notice to the others.

Analysis: Under section 24B(2) of the Income-tax Act, 1922, the liability of a deceased assessee's estate attaches to the legal representatives, and where there are several legal representatives, complete representation of the estate is required. The Income-tax Officer knew that the deceased had multiple legal representatives and also knew that the petitioner did not accept responsibility to represent the whole estate. In those circumstances, proceeding only against the petitioner without bringing the other legal representatives on record did not amount to a valid and complete representation of the estate. The plea that the officer acted in good faith was rejected because no adequate enquiry was made into the actual possession and representation of the estate, and the petitioner was not estopped from challenging the assessment.

Conclusion: The assessment under section 34 was vitiated for want of notice to all the legal representatives and for failure to secure complete representation of the deceased assessee's estate.

Final Conclusion: Although the assessment was held defective on merits, the writ petition was not granted relief because the petitioner had already pursued an alternative appellate remedy.

Ratio Decidendi: Where the Income-tax Officer knows that a deceased assessee has more than one legal representative, the estate must be completely represented and notice must be issued to all such representatives before a binding assessment can be made.

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