https://www.taxtmi.com/caselaws?id=288770 A notice issued naming an addressee in more than one capacity (executor and trustee) does not become invalid merely for describing dual capacities; the applicable principle permits the taxpayer to state or clarify the capacity when responding and does not require the tax authority to pre determine capacity. The analysis rejects the view that such proceedings are necessarily penal so as to mandate prior determination of capacity, and recognises that administration completion may alter roles (executor ceasing, trustee continuing); accordingly, a dual capacity notice is operatively valid and the assessment was not required to be set aside. en-us Thu, 21 Jan 1965 00:00:00 +0530 Sat, 27 Jun 2020 12:46:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288770 A notice issued naming an addressee in more than one capacity (executor and trustee) does not become invalid merely for describing dual capacities; the applicable principle permits the taxpayer to state or clarify the capacity when responding and does not require the tax authority to pre determine capacity. The analysis rejects the view that such proceedings are necessarily penal so as to mandate prior determination of capacity, and recognises that administration completion may alter roles (executor ceasing, trustee continuing); accordingly, a dual capacity notice is operatively valid and the assessment was not required to be set aside. Case-Laws Income Tax Thu, 21 Jan 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288770