A notice issued under section 153C of the Act in the name of a dead person is void and cannot be saved by section 292B. The fact that the AO did not have knowledge of the death at the time of issuing the notice is immaterial as even when subsequently the fact of the death was informed to the AO there was substantial period of time within which a fresh notice could have been issued in the name of the legal heir, but that exercise was not done.  Issue of notice  on dead assessee and consequent proceedings would be without jurisdiction and null and void . (AY. 2011-12,  2018-19 )