https://www.taxtmi.com/caselaws?id=179128 A notice under section 34 issued to a deceased assessee was invalid where the Department knew of the death and knew the legal representatives. Section 24B(2) required reassessment notice to be issued to the executor, administrator, or legal representatives, and continued use of the deceased's name did not cure the jurisdictional defect. Affixation at the residence or business premises of the legal representatives could not convert the notice into a valid one. As a result, the proposed reassessment could not be sustained and the challenge succeeded. en-us Wed, 23 Apr 1958 00:00:00 +0530 Sat, 20 Feb 2016 16:29:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179128 A notice under section 34 issued to a deceased assessee was invalid where the Department knew of the death and knew the legal representatives. Section 24B(2) required reassessment notice to be issued to the executor, administrator, or legal representatives, and continued use of the deceased's name did not cure the jurisdictional defect. Affixation at the residence or business premises of the legal representatives could not convert the notice into a valid one. As a result, the proposed reassessment could not be sustained and the challenge succeeded. Case-Laws Income Tax Wed, 23 Apr 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179128