https://www.taxtmi.com/caselaws?id=8864 Where assessment proceedings against a deceased assessee had substantially concluded before death, the taxing authority may complete the formal assessment and serve the order and demand notice on the legal representatives without issuing a fresh pre-assessment notice to them. Section 24(3) of the Agricultural Income-tax Act, 1950 was read as permitting the authority to require from the legal representatives only the material that could have been demanded from the deceased, and the omission to name each legal representative individually in the assessment order did not by itself invalidate the assessment. Rule 6 of Order XXII of the Code of Civil Procedure, 1908 was treated as supporting this approach. en-us Mon, 05 Mar 1973 00:00:00 +0530 Tue, 16 Jun 2009 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8864 Where assessment proceedings against a deceased assessee had substantially concluded before death, the taxing authority may complete the formal assessment and serve the order and demand notice on the legal representatives without issuing a fresh pre-assessment notice to them. Section 24(3) of the Agricultural Income-tax Act, 1950 was read as permitting the authority to require from the legal representatives only the material that could have been demanded from the deceased, and the omission to name each legal representative individually in the assessment order did not by itself invalidate the assessment. Rule 6 of Order XXII of the Code of Civil Procedure, 1908 was treated as supporting this approach. Case-Laws Income Tax Mon, 05 Mar 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8864