Invalid post-death income-tax assessment against a deceased estate nullifies consequential recovery proceedings and refund follows.

An income-tax assessment made against a deceased person's estate by describing the assessee only as a "successor-in-interest," without naming the legal representative, executor, or administrator, was held non-compliant with the statutory scheme for post-death assessment under section 24B. The court rejected the objection that the petitioner should be denied relief for not raising the point earlier, holding that a taxpayer is not required to assist the revenue in curing its own illegality. As the assessment was void, the consequential certificate and recovery proceedings could not stand and were quashed, with refund of the security furnished.

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Issues: Whether an income-tax assessment and the consequential certificate proceedings were valid when made against a deceased person's estate by describing the assessee only as the "successor-in-interest" without naming the legal representative, executor, or administrator.

Analysis: The assessment orders did not name the deceased as assessee and did not mention any executor, administrator, or legal representative. Section 24B of the Income-tax Act required assessment to be made in accordance with the statutory scheme governing liability after death, and that requirement was not met. The objection that relief should be denied because the petitioner did not object earlier was rejected, since a taxpayer is not bound to assist the revenue authorities by pointing out their own illegality within limitation where the assessment is made against the wrong person.

Conclusion: The assessment orders were invalid and the certificate proceedings based on them could not stand; both were quashed.

Final Conclusion: Relief was granted to the petitioner by striking down the impugned assessments and all consequential recovery proceedings, with refund of the security furnished.

Ratio Decidendi: An assessment made against a deceased person without compliance with the statutory requirements governing assessment of the legal representative is void, and consequential recovery proceedings founded on such an assessment must fail.

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