https://www.taxtmi.com/caselaws?id=37104 A notice under section 34(1A) served on an assessee before death was treated as satisfying the statutory notice requirements for reassessment, so the proceedings did not lapse on death and no fresh notice under section 34(1A) or section 34 was required against the legal representatives. Section 24B(3) was held to provide the machinery for completing assessment of a deceased person's income where the return was not furnished or was incomplete, and the existing notice could sustain the procedure. A notice under section 22(4) could also validly be issued to the legal representatives, and no further notice was necessary on the facts. en-us Tue, 11 Jul 1978 00:00:00 +0530 Fri, 26 Mar 2010 13:37:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37104 A notice under section 34(1A) served on an assessee before death was treated as satisfying the statutory notice requirements for reassessment, so the proceedings did not lapse on death and no fresh notice under section 34(1A) or section 34 was required against the legal representatives. Section 24B(3) was held to provide the machinery for completing assessment of a deceased person's income where the return was not furnished or was incomplete, and the existing notice could sustain the procedure. A notice under section 22(4) could also validly be issued to the legal representatives, and no further notice was necessary on the facts. Case-Laws Income Tax Tue, 11 Jul 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37104