https://www.taxtmi.com/caselaws?id=8001 Section 24B(2) requires that, after an assessee's death, reassessment proceed only against legal representatives who fully represent the estate. Where there are multiple legal representatives, service of notice on one alone is ordinarily insufficient unless that person in fact manages the entire estate, the others consent to the proceedings, or the officer reasonably and honestly believes the served person is the sole representative after diligent enquiry. On the stated facts, none of those exceptions applied because the served representative covered only part of the estate, the others had not consented, and the officer knew other representatives existed. Notice on one representative alone was therefore not enough to validly initiate reassessment. en-us Thu, 08 Oct 1970 00:00:00 +0530 Thu, 26 Mar 2009 19:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8001 Section 24B(2) requires that, after an assessee's death, reassessment proceed only against legal representatives who fully represent the estate. Where there are multiple legal representatives, service of notice on one alone is ordinarily insufficient unless that person in fact manages the entire estate, the others consent to the proceedings, or the officer reasonably and honestly believes the served person is the sole representative after diligent enquiry. On the stated facts, none of those exceptions applied because the served representative covered only part of the estate, the others had not consented, and the officer knew other representatives existed. Notice on one representative alone was therefore not enough to validly initiate reassessment. Case-Laws Income Tax Thu, 08 Oct 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8001