https://www.taxtmi.com/caselaws?id=288714 An income-tax assessment made against a deceased person's estate by describing the assessee only as a "successor-in-interest," without naming the legal representative, executor, or administrator, was held non-compliant with the statutory scheme for post-death assessment under section 24B. The court rejected the objection that the petitioner should be denied relief for not raising the point earlier, holding that a taxpayer is not required to assist the revenue in curing its own illegality. As the assessment was void, the consequential certificate and recovery proceedings could not stand and were quashed, with refund of the security furnished. en-us Thu, 22 Feb 1962 00:00:00 +0530 Wed, 24 Jun 2020 14:37:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288714 An income-tax assessment made against a deceased person's estate by describing the assessee only as a "successor-in-interest," without naming the legal representative, executor, or administrator, was held non-compliant with the statutory scheme for post-death assessment under section 24B. The court rejected the objection that the petitioner should be denied relief for not raising the point earlier, holding that a taxpayer is not required to assist the revenue in curing its own illegality. As the assessment was void, the consequential certificate and recovery proceedings could not stand and were quashed, with refund of the security furnished. Case-Laws Income Tax Thu, 22 Feb 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288714