https://www.taxtmi.com/caselaws?id=276244 A compromise decree showed that the deceased assessee's estate was allotted among the widow, daughters, mother and charitable interests, so the widow and daughters were treated as legal representatives because they represented the estate. Reassessment notices were invalid because they were issued only to some legal representatives, whereas complete service on all persons representing the estate was required to validly proceed against a deceased assessee's estate. A legal representative's liability was confined to tax recoverable from the deceased's estate and did not extend to income arising after death. On that basis, the reassessment proceedings could not be sustained. en-us Thu, 24 Mar 1966 00:00:00 +0530 Sat, 03 Nov 2018 12:37:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276244 A compromise decree showed that the deceased assessee's estate was allotted among the widow, daughters, mother and charitable interests, so the widow and daughters were treated as legal representatives because they represented the estate. Reassessment notices were invalid because they were issued only to some legal representatives, whereas complete service on all persons representing the estate was required to validly proceed against a deceased assessee's estate. A legal representative's liability was confined to tax recoverable from the deceased's estate and did not extend to income arising after death. On that basis, the reassessment proceedings could not be sustained. Case-Laws Income Tax Thu, 24 Mar 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276244