https://www.taxtmi.com/caselaws?id=38567 Where the estate of a deceased assessee is assessed, all legal representatives who represent that estate must be impleaded and served with notice. Section 159 makes the legal representatives liable for the deceased's tax liabilities, but service on only one representative does not amount to service on the entire body unless that person is shown to represent the others. On the stated facts, non-service of notice under section 143(2) on nine of the ten legal representatives was treated as a jurisdictional defect, not a mere procedural irregularity, and the assessment orders were liable to be annulled. en-us Thu, 24 Mar 1977 00:00:00 +0530 Wed, 07 Apr 2010 12:44:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38567 Where the estate of a deceased assessee is assessed, all legal representatives who represent that estate must be impleaded and served with notice. Section 159 makes the legal representatives liable for the deceased's tax liabilities, but service on only one representative does not amount to service on the entire body unless that person is shown to represent the others. On the stated facts, non-service of notice under section 143(2) on nine of the ten legal representatives was treated as a jurisdictional defect, not a mere procedural irregularity, and the assessment orders were liable to be annulled. Case-Laws Income Tax Thu, 24 Mar 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38567