Original assessee, namely Jayantilal Harilal Patel   died on 24-6-2015. AO issued a notice under section 148 in name of Jayantilal Hailal Patel to reopen assessment. Petitioner being heir and legal representative of Jayantilal Hailal Patel  informed AO that Jayantilal Hailal Patel  had already expired and, therefore, notice in his name was not valid. He also enclosed death certificate . AO disposed of objections raised by petitioner stating that since original assessee’s son-legal heir had received notice and replied to it, he had participated in proceedings and, thus, defect in issue of notice was automatically cured as per provisions of section 292B. Accordingly, Assessing Officer continued with reassessment proceedings against Jayantilal Hailal Patel. On writ allowing the petition the Court held that merely  because in response to notice issued against Jayantilal Hailal Patel  petitioner had informed Assessing Officer about death of assessee and asked him to drop proceedings, it could not, by any stretch of imagination, be construed as petitioner having participated in proceedings and therefore, provisions of section 292B would not be attracted. Accordingly the  issued under section 148 was to be treated as invalid. (AY. 2011-12)