Assessment in the name of a deceased assessee is void when proceedings should be taken against the legal representative.

Assessment proceedings issued in the name of a deceased assessee are invalid where the tax department had knowledge of death and was required to proceed against the legal representative under section 159 of the Income-tax Act, 1961. Notices under sections 143(2) and 142(1), and the assessment order under section 143(3), remained jurisdictionally defective because they were addressed to a non-existent person. Participation by the legal heir, or a reference to death in the assessment order, did not cure the defect, and section 292B could not validate the proceedings. The assessment was therefore void ab initio and liable to be quashed.

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Issues: Whether an assessment and accompanying notices issued in the name of a deceased assessee, despite knowledge of death and participation by the legal heir, are valid in law.

Analysis: The assessee had died before the return was filed by the legal heir, yet the statutory notices under sections 143(2) and 142(1) and the assessment order under section 143(3) were issued in the name of the deceased person. Once the Department had knowledge of death, proceedings were required to be initiated and continued against the legal representative under section 159 of the Income-tax Act, 1961. A proceeding assumed against a non-existent person was treated as a jurisdictional defect going to the root of the matter, and the mere mention of death in the body of the assessment order, or participation by the legal heir, did not cure the defect. The defect was held not to be curable under section 292B of the Income-tax Act, 1961.

Conclusion: The assessment framed in the name of the deceased assessee was invalid, void ab initio, and liable to be quashed.

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