https://www.taxtmi.com/caselaws?id=9151 Assessment of a deceased person's income through a legal representative is not invalid merely because every legal representative was not separately noticed. Where the estate vests in distinct shares, each representative may represent and be assessed to the extent of the share vested in him; this differs from a jointly held estate, where one representative alone cannot represent the whole. As one representative received notice, participated in the proceedings, and raised no timely objection, the assessment was valid against him to the extent of his share, and the challenge for want of notice to all representatives failed. en-us Wed, 21 Mar 1973 00:00:00 +0530 Fri, 19 Jun 2009 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9151 Assessment of a deceased person's income through a legal representative is not invalid merely because every legal representative was not separately noticed. Where the estate vests in distinct shares, each representative may represent and be assessed to the extent of the share vested in him; this differs from a jointly held estate, where one representative alone cannot represent the whole. As one representative received notice, participated in the proceedings, and raised no timely objection, the assessment was valid against him to the extent of his share, and the challenge for want of notice to all representatives failed. Case-Laws Income Tax Wed, 21 Mar 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9151