Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representative.

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....Reassessment initiated after the assessee's death is a jurisdictional defect when proceedings continue against a deceased person; the assessment and consequential notices in such circumstances must be set aside and reassessment may be re-initiated only after complying with statutory formalities. Where the Revenue lacked knowledge of death at the time notice was issued, discovery of death requires corrective procedural steps. If a written request to identify legal representatives and heirs is ignored for seven days, the Revenue may treat the petitioner as the deceased's legal representative and proceed against that petitioner, with such proceedings not being vulnerable for nonimpleading other heirs.....