https://www.taxtmi.com/caselaws?id=168533 Section 24B(2) was applied to a deceased assessee through his legal representative where the notice, though not expressly framed in representative capacity, was understood and acted on throughout that basis; the assessment was therefore not vitiated by that irregularity. A notice issued in the form of a Section 22(2) notice could not be converted into a valid Section 34 escaped-assessment notice unless the statutory basis for reopening was shown, and the assessment failed for want of a valid Section 34 notice. Section 42 was treated as additional machinery for assessing a non-resident and not as an exclusive requirement to proceed only through an appointed agent, so direct assessment without appointing an agent was not invalid. en-us Thu, 24 Sep 1942 00:00:00 +0630 Wed, 11 Mar 2015 15:06:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168533 Section 24B(2) was applied to a deceased assessee through his legal representative where the notice, though not expressly framed in representative capacity, was understood and acted on throughout that basis; the assessment was therefore not vitiated by that irregularity. A notice issued in the form of a Section 22(2) notice could not be converted into a valid Section 34 escaped-assessment notice unless the statutory basis for reopening was shown, and the assessment failed for want of a valid Section 34 notice. Section 42 was treated as additional machinery for assessing a non-resident and not as an exclusive requirement to proceed only through an appointed agent, so direct assessment without appointing an agent was not invalid. Case-Laws Income Tax Thu, 24 Sep 1942 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=168533