https://www.taxtmi.com/caselaws?id=37924 In assessment of a deceased person's estate, only the executor or other legally competent representative can be joined as an assessee. Section 211 of the Indian Succession Act and the definition of legal representative under the Income-tax Act required the estate to be represented by the executors alone, so adding persons with no statutory liability had no legal basis. The Court held that such joinder was not a mere irregularity or a precautionary step, but a substantive defect that vitiated the assessment. The challenge was therefore accepted against the Revenue and in favour of the assessee. en-us Wed, 29 Mar 1978 00:00:00 +0530 Fri, 02 Apr 2010 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37924 In assessment of a deceased person's estate, only the executor or other legally competent representative can be joined as an assessee. Section 211 of the Indian Succession Act and the definition of legal representative under the Income-tax Act required the estate to be represented by the executors alone, so adding persons with no statutory liability had no legal basis. The Court held that such joinder was not a mere irregularity or a precautionary step, but a substantive defect that vitiated the assessment. The challenge was therefore accepted against the Revenue and in favour of the assessee. Case-Laws Income Tax Wed, 29 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37924