Notice under section 34 must reach all known legal representatives; serving only one executor invalidates reassessment and recovery.

Section 24B(2) read with section 34 requires that when reassessment proceedings are initiated after the assessee's death, a notice under section 34 must be served so as to bring the estate's legal representatives before the proceedings; where multiple executors or legal representatives are known to the tax authority, issuing notice to only one executor is not authorised and deprives the proceedings of validity. Principles of representation under the Succession Act and authorities on co-executors impose a duty on the department to serve all known legal representatives; failure to do so renders reassessment orders and consequent recovery proceedings void.

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Issues: (i) Whether reassessment notices under section 34 of the Income-tax Act issued to only one legal representative/executor, where multiple executors are appointed and their existence is known to the department, render the reassessment orders and consequent recovery proceedings void.

Analysis: Section 24B(2) must be read with section 34 when proceedings are initiated after the death of the assessee; notice under section 34 is a condition precedent to valid reassessment. Where multiple executors or legal representatives exist and the department is aware of their existence, the singular language of section 24B(2) does not authorize issuing notice to only one executor to the exclusion of others. Precedents establish that a valid notice under section 34 is essential and that defectively served notices render reassessment proceedings void. Principles of representation under the Indian Succession Act and authorities addressing co-executors show that all legal representatives should be brought before proceedings affecting the estate unless the will expressly indicates otherwise; the department's knowledge of multiple executors imposes a duty to serve notice on them.

Conclusion: Issue (i) decided in favour of the assessee. The reassessment orders under section 34 and the recovery notices issued under the Madras Revenue Recovery Act are void for failure to serve notice on all executors/legal representatives whose existence was known to the department.

Ratio Decidendi: Where an assessee is deceased and multiple executors or legal representatives are known to the tax authority, a notice under section 34 (read with section 24B(2)) must be served in a manner that effectively brings all such legal representatives before the proceedings; failure to do so makes the reassessment and consequent recovery proceedings invalid.

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