Assessee challenged order passed by PCIT under section 263 for the reason that original assessment order was framed in the name of deceased person. Allowing the appeal the Tribunal held  that  any assessment order framed in the name of a deceased person without bringing legal heirs of such person on record, is invalid in the eyes of law. Accordingly, order passed under section 263 was not valid, as original assessment order framed in the name of a deceased person was not valid and therefore, the same could not be revised by taking recourse to section 263 proceedings.    (AY. 2007-08)