https://www.taxtmi.com/caselaws?id=39049 Service of statutory notice on all legal representatives is a precedent to assessing a deceased assessee's income under section 24B(2) of the Indian Income-tax Act, 1922. Notices sent to minor legal representatives through their mother were invalid because she was not their de jure guardian under the applicable personal law; in the absence of a father, paternal grandfather, or testamentary guardian, proper guardian appointment was required. As valid notice was not served on every legal representative, the defect went to the root of the assessment. Because the assessment was single and indivisible, it could not be upheld against the major heirs while being set aside only for the minors. en-us Wed, 24 Nov 1976 00:00:00 +0530 Mon, 12 Apr 2010 12:08:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39049 Service of statutory notice on all legal representatives is a precedent to assessing a deceased assessee's income under section 24B(2) of the Indian Income-tax Act, 1922. Notices sent to minor legal representatives through their mother were invalid because she was not their de jure guardian under the applicable personal law; in the absence of a father, paternal grandfather, or testamentary guardian, proper guardian appointment was required. As valid notice was not served on every legal representative, the defect went to the root of the assessment. Because the assessment was single and indivisible, it could not be upheld against the major heirs while being set aside only for the minors. Case-Laws Income Tax Wed, 24 Nov 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39049