https://www.taxtmi.com/caselaws?id=38093 A notice issued in the name of a deceased assessee is invalid, but that defect does not by itself nullify a return filed in time by a legal representative or render the resulting assessment jurisdiction. Where the estate is being assessed, all legal representatives must be brought on record and notified so the assessment binds the estate properly. The procedural defect in the original notice therefore does not defeat the assessment, but completion of assessment must follow notice to all legal representatives. en-us Fri, 10 Mar 1978 00:00:00 +0530 Sat, 03 Apr 2010 11:45:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38093 A notice issued in the name of a deceased assessee is invalid, but that defect does not by itself nullify a return filed in time by a legal representative or render the resulting assessment jurisdiction. Where the estate is being assessed, all legal representatives must be brought on record and notified so the assessment binds the estate properly. The procedural defect in the original notice therefore does not defeat the assessment, but completion of assessment must follow notice to all legal representatives. Case-Laws Income Tax Fri, 10 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38093