Validity of Reopening of assessment u/s 147 - notice u/s 142(1)...

Validity of Reopening of assessment u/s 147 - notice u/s 142(1) upon the deceased assessee - the writ applicant has not surrendered to the jurisdiction of the Assessing Officer by submitting return in response to the impugned notices neither the jurisdictional Assessing Officer has issued notice upon writ applicant as legal representative representing estate of deceased assessee. - the proceedings initiated by the AO against the deceased assessee are not tenable in the eye of law and are required to be quashed and set aside. - HC