https://www.taxtmi.com/caselaws?id=6228 A reassessment against a legal representative was held not to be barred by limitation where it was made in consequence of, or to give effect to, an appellate finding or direction, bringing it within the saving provision in the second proviso to section 34(3) of the Indian Income-tax Act, 1922. Section 24B(3) was also read to permit assessment of the deceased's income through the executrix or other legal representative on the basis of the deceased's returns, with proper notice and opportunity, without requiring the entire assessment process to be restarted from the beginning. The revenue therefore succeeded on limitation and the validity of the assessments. en-us Thu, 19 Nov 1970 00:00:00 +0530 Sat, 28 Feb 2015 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6228 A reassessment against a legal representative was held not to be barred by limitation where it was made in consequence of, or to give effect to, an appellate finding or direction, bringing it within the saving provision in the second proviso to section 34(3) of the Indian Income-tax Act, 1922. Section 24B(3) was also read to permit assessment of the deceased's income through the executrix or other legal representative on the basis of the deceased's returns, with proper notice and opportunity, without requiring the entire assessment process to be restarted from the beginning. The revenue therefore succeeded on limitation and the validity of the assessments. Case-Laws Income Tax Thu, 19 Nov 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6228