https://www.taxtmi.com/caselaws?id=189153 Notice for reassessment of a deceased assessee's income must be served on all known executors or legal representatives under section 34 read with section 24B(2), because such notice is a jurisdictional condition precedent. Service on only one representative does not amount to proper representation of the estate where several executors exist, and participation by one heir does not cure the defect. On that basis, the reassessment proceedings were treated as void and the consequential recovery notices were also unsustainable, while a separate statutory challenge to recovery was left open. en-us Fri, 29 Sep 1961 00:00:00 +0530 Thu, 29 Dec 2016 15:24:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189153 Notice for reassessment of a deceased assessee's income must be served on all known executors or legal representatives under section 34 read with section 24B(2), because such notice is a jurisdictional condition precedent. Service on only one representative does not amount to proper representation of the estate where several executors exist, and participation by one heir does not cure the defect. On that basis, the reassessment proceedings were treated as void and the consequential recovery notices were also unsustainable, while a separate statutory challenge to recovery was left open. Case-Laws Income Tax Fri, 29 Sep 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189153