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of The ITAT held that the reassessment order issued in the name of a deceased assessee is invalid where the AO, despite being informed of the assessee's death, failed to issue a fresh notice under section 148 to the legal heir. The Tribunal relied on the jurisdictional High Court ruling which clarified that informing the AO of the death and requesting to drop proceedings does not amount to participation under section 292B, thereby rendering the original notice defective and void. Consequently, reopening assessment proceedings against a deceased person without proper notice to the legal representative is legally impermissible. The appeal was allowed, quashing the reassessment order passed in the name of the deceased.
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