https://www.taxtmi.com/caselaws?id=792012 In tax proceedings after an assessee's death, "legal representative" under the Income-tax Act has a wider meaning than "legal heir" under succession law, and notice served on a person who had already represented himself as legal representative was not invalid merely because he was not a Class I heir. However, where reassessment was sought under the extended limitation regime, approval had to be granted by the higher authority specified by section 151(ii); approval by the Principal Commissioner was not in conformity with that requirement and was therefore invalid. As a result, the reassessment notice could not be sustained because the mandatory approval condition was not met. en-us Fri, 08 May 2026 00:00:00 +0530 Thu, 21 May 2026 08:30:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792012 In tax proceedings after an assessee's death, "legal representative" under the Income-tax Act has a wider meaning than "legal heir" under succession law, and notice served on a person who had already represented himself as legal representative was not invalid merely because he was not a Class I heir. However, where reassessment was sought under the extended limitation regime, approval had to be granted by the higher authority specified by section 151(ii); approval by the Principal Commissioner was not in conformity with that requirement and was therefore invalid. As a result, the reassessment notice could not be sustained because the mandatory approval condition was not met. Case-Laws Income Tax Fri, 08 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792012