https://www.taxtmi.com/caselaws?id=276243 Assessment of a deceased assessee's income on a legal representative required fresh compliance with the statutory notice and opportunity procedure under section 24B(3); prior compliance by the deceased did not dispense with that safeguard, so the assessments were invalid. The saving provision in the second proviso to section 34(3) did not extend limitation, because a legal representative who was not within the scope of the appeal and a direction unnecessary to decide that appeal fell outside the proviso. The reassessments under the Income-tax Act, and the corresponding Excess Profits Tax assessments, could not be sustained. en-us Mon, 16 Aug 1965 00:00:00 +0530 Sat, 03 Nov 2018 12:22:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276243 Assessment of a deceased assessee's income on a legal representative required fresh compliance with the statutory notice and opportunity procedure under section 24B(3); prior compliance by the deceased did not dispense with that safeguard, so the assessments were invalid. The saving provision in the second proviso to section 34(3) did not extend limitation, because a legal representative who was not within the scope of the appeal and a direction unnecessary to decide that appeal fell outside the proviso. The reassessments under the Income-tax Act, and the corresponding Excess Profits Tax assessments, could not be sustained. Case-Laws Income Tax Mon, 16 Aug 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276243