Reassessment notices against a deceased assessee require proper identification of all legal representatives, and post-death notices are invalid.

Reassessment notices under section 34 of the Indian Income-tax Act, 1922 cannot validly operate for a period after the assessee's death, so the notice for assessment year 1949-50 was invalid. For earlier years, where the deceased's estate may be represented by more than one person, section 24B requires a bona fide enquiry to identify all legal representatives and service of notice on them accordingly. Because the record did not establish a proper factual basis for treating only the daughters as the representatives, the remaining notices could not be finally sustained and required fresh determination after proper enquiry.

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Issues: (i) whether notices issued under section 34 of the Indian Income-tax Act, 1922 for assessment year 1949-50 were valid; (ii) whether the remaining notices issued under section 34 could be upheld without a proper enquiry as to all persons representing the deceased assessee's estate.

Issue (i): whether notices issued under section 34 of the Indian Income-tax Act, 1922 for assessment year 1949-50 were valid.

Analysis: The notices for assessment year 1949-50 related to a period after the death of the assessee. A reassessment notice under section 34 cannot validly operate for a period subsequent to the death of the person whose assessment is sought to be reopened.

Conclusion: The notices for assessment year 1949-50 were invalid.

Issue (ii): whether the remaining notices issued under section 34 could be upheld without a proper enquiry as to all persons representing the deceased assessee's estate.

Analysis: Section 24B makes the executor, administrator or other legal representative liable to the extent of the estate. Where the deceased's estate may be represented by more than one person, the Income-tax Officer must make a bona fide enquiry and proceed against all those who represent the estate. On the facts, the record did not show a clear basis for treating only the daughters as the legal representatives, and the material was insufficient to decide the legality of the notices for the earlier assessment years.

Conclusion: The remaining notices could not be finally upheld and required fresh determination after proper factual enquiry.

Final Conclusion: The matter was sent back for reconsideration on the factual questions necessary to determine the true legal representatives of the deceased and the validity of the reassessment notices, while the notice for assessment year 1949-50 stood invalid.

Ratio Decidendi: In reassessment proceedings relating to a deceased assessee, the Income-tax Officer must make a bona fide enquiry to identify all legal representatives and serve the notice accordingly; a notice for a period after the assessee's death is invalid.

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