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One Sri S. P. Sadanandan, who was a resident of Kozhikode, died on 10th July, 1948, leaving a registered will dated June 23, 1948. A copy of the will has been marked in these proceedings as exhibit P-1. The petitioner is the widow of the late Sri S. P. Sadanandan. Some reference will have to be made regarding the nature of the directions given by the testator constituting executors for administration of the estate. As mentioned earlier, Sri S. P. Sadanandan died on 10th July, 1948. Though an assessment for the particular years in question had already been made, it appears that the Income-tax Officer, Special Circle, Coimbatore, who is in charge of the assessment for the particular years in question, started proceedings under section 34 of the Indian Income-tax Act for purposes of making reassessment for the years 1945-46 to 1949-50 both inclusive. The relevant notice that has been issued, though not actually marked before us, is evident from the files produced by the learned counsel for the revenue. That notice is dated March 20, 1954, and addressed to "the late S. P. Sadanandan by legal heirs, E. D. Sadanandan and others, Kozhikode". A return also appears to have been sent shows "the late S. P. Sadanandan by legal heirs, E. D. Sadanandan and others" and it has also been signed by E. D. Sadanandan as the legal heir and the status is given as individual. There was an order of assessment passed by the officer at Coimbatore on August 17, 1954, for these various years. The assessment order, which again has been produced before us, describes the assessee as "late Sri S. P. Sadanandan represented by legal heirs and representatives, Sri E. D. Sadanandan, J. G. Sadanandan and others, Kozhikode". In the first paragraph of the assessment order, the Income-tax Officer says : "The assessee in this case is Sri S. P. Sadanandan who died on July 10, 1948. After his death he is represented by his sons, namely E. D. Sadanandan and J. G. Sadanandan and the assessees wife, Mrs. S. P. Sadanandan."

So far as this aspect is concerned, the Appellate Tribunal in its order dated November 26, 1957, states that after the assessees death section 34 notices have been issued in the name of the eldest son on his behalf and on behalf of the other heirs. The Appellate Tribunal further states that in none of the earlier proceedings was any objection taken along the lines that were now being taken before them on the basis of the decision in E. Alfred v. First Additional Income-tax Officer, Salem and, finally, the Tribunal holds that the notices issued are adequate and the proceedings are valid. It is not necessary for us to consider the various other points dealt with in the appellate order, because we should straightaway say that, excepting the question about the legality of the assessment orders passes as such, no before us in these proceedings.