https://www.taxtmi.com/caselaws?id=61491 Where escaped gift-tax proceedings concern a deceased donor, jurisdiction lies only by proceeding against the executor, administrator or other legal representative under section 19 of the Gift-tax Act, 1958. A notice issued after the donor's death merely under section 16(1) to one heir in an individual capacity, without making clear that it is issued representatively and without bringing all persons interested in the estate before the proceedings, is jurisdictionally defective. Such a defect is not cured by section 292B of the Income-tax Act, 1961, because it is a failure to invoke the proper statutory provision rather than a technical irregularity. en-us Fri, 15 Jun 2007 00:00:00 +0530 Wed, 12 Jan 2011 18:00:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61491 Where escaped gift-tax proceedings concern a deceased donor, jurisdiction lies only by proceeding against the executor, administrator or other legal representative under section 19 of the Gift-tax Act, 1958. A notice issued after the donor's death merely under section 16(1) to one heir in an individual capacity, without making clear that it is issued representatively and without bringing all persons interested in the estate before the proceedings, is jurisdictionally defective. Such a defect is not cured by section 292B of the Income-tax Act, 1961, because it is a failure to invoke the proper statutory provision rather than a technical irregularity. Case-Laws Income Tax Fri, 15 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61491