https://www.taxtmi.com/caselaws?id=189752 The expression "legal representative" in the Income-tax Act was construed by reference to its ordinary meaning and section 2(11) of the Code of Civil Procedure as a person representing the estate of a deceased person. Where a deceased assessee leaves more than one heir, any heir capable of representing the estate may validly be proceeded against, and failure to implead every heir does not by itself invalidate the reassessment. The decisive question is whether the estate was in fact represented in the proceedings. On the facts, the heir proceeded against was in possession of the estate and represented the family, so the assessment as legal representative was valid. en-us Tue, 04 Sep 1962 00:00:00 +0530 Thu, 19 Jan 2017 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189752 The expression "legal representative" in the Income-tax Act was construed by reference to its ordinary meaning and section 2(11) of the Code of Civil Procedure as a person representing the estate of a deceased person. Where a deceased assessee leaves more than one heir, any heir capable of representing the estate may validly be proceeded against, and failure to implead every heir does not by itself invalidate the reassessment. The decisive question is whether the estate was in fact represented in the proceedings. On the facts, the heir proceeded against was in possession of the estate and represented the family, so the assessment as legal representative was valid. Case-Laws Income Tax Tue, 04 Sep 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189752