Valid notice to all legal representatives is essential; defective service on minors invalidated the deceased's assessment entirely.

Service of statutory notice on all legal representatives is a precedent to assessing a deceased assessee's income under section 24B(2) of the Indian Income-tax Act, 1922. Notices sent to minor legal representatives through their mother were invalid because she was not their de jure guardian under the applicable personal law; in the absence of a father, paternal grandfather, or testamentary guardian, proper guardian appointment was required. As valid notice was not served on every legal representative, the defect went to the root of the assessment. Because the assessment was single and indivisible, it could not be upheld against the major heirs while being set aside only for the minors.

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Issues: Whether, in proceedings under section 24B(2) of the Indian Income-tax Act, 1922, the notices issued after the death of the assessee were validly served on minor legal representatives through their mother who was not their de jure guardian, and whether the assessment could be upheld in part against the major heirs and set aside only against the minors.

Analysis: The statutory scheme required notice to be served on all legal representatives before assessment of the deceased's income could proceed. The minors were also legal representatives, but under the personal law applicable to them the mother was not the de jure guardian. In the absence of a father, father's father, or testamentary guardian, service could not validly be made through the mother as though she were the lawful guardian; the proper course was to secure appointment of a guardian by the court. Since valid notice had not been served on all the legal representatives, the defect went to the root of the assessment. The assessment was treated as a single and indivisible determination of the deceased's total income and tax liability, so it could not be sustained as partly valid against some heirs and invalid against others.

Conclusion: The notices on the minor legal representatives were not validly served, and the Tribunal was right in setting aside the entire assessments.

Ratio Decidendi: Where assessment of a deceased assessee's income depends on service of statutory notice on all legal representatives, failure to validly serve even one legal representative renders the assessment as a whole unsustainable when the assessment is single and indivisible.

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