https://www.taxtmi.com/caselaws?id=189153 Section 24B(2) read with section 34 requires that when reassessment proceedings are initiated after the assessee's death, a notice under section 34 must be served so as to bring the estate's legal representatives before the proceedings; where multiple executors or legal representatives are known to the tax authority, issuing notice to only one executor is not authorised and deprives the proceedings of validity. Principles of representation under the Succession Act and authorities on co-executors impose a duty on the department to serve all known legal representatives; failure to do so renders reassessment orders and consequent recovery proceedings void. 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 Section 24B(2) read with section 34 requires that when reassessment proceedings are initiated after the assessee's death, a notice under section 34 must be served so as to bring the estate's legal representatives before the proceedings; where multiple executors or legal representatives are known to the tax authority, issuing notice to only one executor is not authorised and deprives the proceedings of validity. Principles of representation under the Succession Act and authorities on co-executors impose a duty on the department to serve all known legal representatives; failure to do so renders reassessment orders and consequent recovery proceedings void. Case-Laws Income Tax Fri, 29 Sep 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189153