https://www.taxtmi.com/caselaws?id=8172 Service of notice under section 24B(2) on the widow alone was treated as sufficient where the deceased assessee's minor son was also a legal representative, because the widow was the son's natural guardian and their interests in the assessment proceedings were identical. The court held that, although notice to the son in the ideal form would have been preferable, service on the guardian-legal representative alone amounted to substantial compliance with the statutory notice requirement on the facts, and the notice was therefore valid. en-us Fri, 27 Feb 1970 00:00:00 +0530 Tue, 31 Mar 2009 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8172 Service of notice under section 24B(2) on the widow alone was treated as sufficient where the deceased assessee's minor son was also a legal representative, because the widow was the son's natural guardian and their interests in the assessment proceedings were identical. The court held that, although notice to the son in the ideal form would have been preferable, service on the guardian-legal representative alone amounted to substantial compliance with the statutory notice requirement on the facts, and the notice was therefore valid. Case-Laws Income Tax Fri, 27 Feb 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8172