After conclusion of submission before passing of the order the assessee expired. The legal representatives of the assessee preferred an appeal. CIT (A) decided the issue on merit against the assessee. On appeal the Tribunal held that since the order of assessment was passed by the Assessing Officer against a dead person is a nullity. On appeal by the revenue the Court held that it is not a case where the proceedings were initiated against the assessee who had already expired. On the facts after conclusion of submission before passing of order the assessee expired. High Court set aside the order of Tribunal and directed the Assessing Officer to issue notice to the legal representatives of the deceased and there after pass a fresh order of assessment. (AY. 2005-06)