https://www.taxtmi.com/caselaws?id=57239 Reassessment of a deceased assessee's income must be initiated and continued only against the legal representative of the estate under section 159. A notice issued under sections 147 and 148 to a manager or attorney who was neither shown to be the legal representative nor authorised by all legal heirs does not confer jurisdiction. The defect goes to the root of the proceedings and is not a mere procedural irregularity. On that basis, the reassessment notices and the assessments founded on them were held invalid and quashed. en-us Wed, 08 Dec 2004 00:00:00 +0530 Thu, 09 Dec 2010 11:01:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57239 Reassessment of a deceased assessee's income must be initiated and continued only against the legal representative of the estate under section 159. A notice issued under sections 147 and 148 to a manager or attorney who was neither shown to be the legal representative nor authorised by all legal heirs does not confer jurisdiction. The defect goes to the root of the proceedings and is not a mere procedural irregularity. On that basis, the reassessment notices and the assessments founded on them were held invalid and quashed. Case-Laws Income Tax Wed, 08 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57239