Appellate Assistant Commissioner vs Late B. Appaiah Naidu

Whether assessments made under sections 23(3) and 26(2) of the Mysore IT Act, 1923, on the legal representative of a deceased assessee are valid when the Act lacks a provision similar to section 24B of the Indian IT Act, 1922 --- Held No; Whether the Appellate Assistant Commissioner was justified in disposing of appeals solely on the preliminary legal issue without considering other grounds, including the claim for HUF status --- Held No, as reassessment on HUF status would be time-barred.