https://www.taxtmi.com/caselaws?id=6223 Reassessment notices under section 34 of the Indian Income-tax Act, 1922 cannot validly operate for a period after the assessee's death, so the notice for assessment year 1949-50 was invalid. For earlier years, where the deceased's estate may be represented by more than one person, section 24B requires a bona fide enquiry to identify all legal representatives and service of notice on them accordingly. Because the record did not establish a proper factual basis for treating only the daughters as the representatives, the remaining notices could not be finally sustained and required fresh determination after proper enquiry. en-us Fri, 07 Aug 1970 00:00:00 +0530 Wed, 03 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6223 Reassessment notices under section 34 of the Indian Income-tax Act, 1922 cannot validly operate for a period after the assessee's death, so the notice for assessment year 1949-50 was invalid. For earlier years, where the deceased's estate may be represented by more than one person, section 24B requires a bona fide enquiry to identify all legal representatives and service of notice on them accordingly. Because the record did not establish a proper factual basis for treating only the daughters as the representatives, the remaining notices could not be finally sustained and required fresh determination after proper enquiry. Case-Laws Income Tax Fri, 07 Aug 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6223