https://www.taxtmi.com/caselaws?id=38223 After the death of an assessee, reassessment can validly be pursued against the legal representative for tax payable out of the estate under section 24B read with section 34 of the Indian Income-tax Act, 1922. The legal representative must comply with the notice and is assessable as if he were the assessee where death occurs before service. A notice served on the administrator in that capacity is not invalid merely because the income had accrued during the deceased's lifetime, and no special form of reassessment notice was required on these facts. The Tribunal's cancellation of the reassessment was therefore incorrect. en-us Mon, 03 Oct 1977 00:00:00 +0530 Sat, 03 Apr 2010 18:39:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38223 After the death of an assessee, reassessment can validly be pursued against the legal representative for tax payable out of the estate under section 24B read with section 34 of the Indian Income-tax Act, 1922. The legal representative must comply with the notice and is assessable as if he were the assessee where death occurs before service. A notice served on the administrator in that capacity is not invalid merely because the income had accrued during the deceased's lifetime, and no special form of reassessment notice was required on these facts. The Tribunal's cancellation of the reassessment was therefore incorrect. Case-Laws Income Tax Mon, 03 Oct 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38223