Substantial compliance with tax notice requirements upheld where service on a widow also covered a minor legal representative.

Service of notice under section 24B(2) on the widow alone was treated as sufficient where the deceased assessee's minor son was also a legal representative, because the widow was the son's natural guardian and their interests in the assessment proceedings were identical. The court held that, although notice to the son in the ideal form would have been preferable, service on the guardian-legal representative alone amounted to substantial compliance with the statutory notice requirement on the facts, and the notice was therefore valid.

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Issues: Whether service of notice under section 24B(2) of the Indian Income-tax Act, 1922, on the widow alone, where the deceased assessee's minor son was also a legal representative, was valid in law and amounted to compliance with the statutory requirement.

Analysis: The deceased assessee left behind the widow, a minor son and a daughter, but the widow and the son alone were the legal representatives for the relevant estate share. The Income-tax Department knew that the son was a legal representative and that he was a minor under the natural guardianship of the widow. If the notice had been addressed to the son, it would necessarily have been served through the widow as guardian. The interests of the widow and the minor son were identical in relation to the assessment proceedings, and there was no conflict of interest. In these circumstances, service on the widow alone, though not the ideal form of notice, sufficiently met the statutory requirement on the facts of the case.

Conclusion: The notice was validly served and there was substantial compliance with section 24B(2) of the Indian Income-tax Act, 1922; the answer was against the assessee.

Ratio Decidendi: Where one legal representative is also the natural guardian of another legal representative who is a minor, and their interests are identical with no conflict, service of notice on the guardian-legal representative alone may constitute substantial compliance with the requirement of notice to the estate.

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