https://www.taxtmi.com/caselaws?id=183028 An assessment on the estate of a deceased assessee was treated as invalid where the Income-tax Officer proceeded against only one known legal representative despite knowing that several existed. Under section 24B(2) of the Income-tax Act, 1922, the deceased's estate must be completely represented before a binding assessment can be made, and notice must be issued to all legal representatives when their identity is known. A claim of good faith did not cure the defect because no adequate enquiry was made into actual estate representation, and the petitioner was not estopped from raising the challenge. en-us Mon, 29 Apr 1957 00:00:00 +0530 Thu, 26 May 2016 14:37:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183028 An assessment on the estate of a deceased assessee was treated as invalid where the Income-tax Officer proceeded against only one known legal representative despite knowing that several existed. Under section 24B(2) of the Income-tax Act, 1922, the deceased's estate must be completely represented before a binding assessment can be made, and notice must be issued to all legal representatives when their identity is known. A claim of good faith did not cure the defect because no adequate enquiry was made into actual estate representation, and the petitioner was not estopped from raising the challenge. Case-Laws Income Tax Mon, 29 Apr 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183028