https://www.taxtmi.com/caselaws?id=7550 An assessment of a deceased assessee under section 24B of the Income-tax Act, 1922 was valid where notice under section 22(2) had already been served during the assessee's lifetime; in that situation, notice to the heirs was not ant unless further evidence was required, and a return filed by a non-legal representative did not vitiate the assessment. Service of a notice of demand, however, remained a condition precedent to treating heirs as defaulters and initiating recovery, and service was not established on the petitioners, so the recovery proceedings failed. After rectification of the assessment, no fresh notice of demand was required where an earlier valid notice had already been served. en-us Tue, 08 Oct 1968 00:00:00 +0530 Wed, 25 Feb 2009 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7550 An assessment of a deceased assessee under section 24B of the Income-tax Act, 1922 was valid where notice under section 22(2) had already been served during the assessee's lifetime; in that situation, notice to the heirs was not ant unless further evidence was required, and a return filed by a non-legal representative did not vitiate the assessment. Service of a notice of demand, however, remained a condition precedent to treating heirs as defaulters and initiating recovery, and service was not established on the petitioners, so the recovery proceedings failed. After rectification of the assessment, no fresh notice of demand was required where an earlier valid notice had already been served. Case-Laws Income Tax Tue, 08 Oct 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7550