https://www.taxtmi.com/caselaws?id=176226 Service of a valid notice under section 34 of the Indian Income-tax Act, 1922, was treated as a condition precedent to jurisdiction for reassessment. A notice not expressly issued to the legal representative of a deceased assessee was held invalid because it was not addressed in the proper legal capacity. Participation in the proceedings or filing a return could not cure that fundamental defect or confer jurisdiction where none existed. The defect went to the root of the reassessment proceedings, so the reassessment founded on the defective notice was illegal and void. en-us Thu, 01 Aug 1963 00:00:00 +0530 Tue, 22 Dec 2015 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176226 Service of a valid notice under section 34 of the Indian Income-tax Act, 1922, was treated as a condition precedent to jurisdiction for reassessment. A notice not expressly issued to the legal representative of a deceased assessee was held invalid because it was not addressed in the proper legal capacity. Participation in the proceedings or filing a return could not cure that fundamental defect or confer jurisdiction where none existed. The defect went to the root of the reassessment proceedings, so the reassessment founded on the defective notice was illegal and void. Case-Laws Income Tax Thu, 01 Aug 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176226