Chooharmal Wadhuram vs Commissioner Of Income Tax

Authority: High Court Date: 1970-10-08 AY: 1946-47, 1947-48 Section: 159, 139(2), 147(a) Acts: Income Tax Act 1922 (specifically sections 24B and 34) Result: Assessee Citation: (1971) 80 ITR 360 (GUJ) Justices: P.N. Bhagwati, C.J. & B.J. Divan, J. Appeal No: IT Ref. No. 24 of 1965
Whether proceedings under section 34(1)(a) read with section 24B(2) of the Income Tax Act 1922 were validly initiated by serving notice on only one legal representative (Daulatram) when there were other legal representatives (three other sons and widow Lilavati) of the deceased assessee Chooharmal Wadhuram --- Held No. The assessment was invalid as the estate was not completely represented.

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