The notice u/s. 148 was issued to the deceased assessee after his death, which could never have been served upon him. The primary condition for invocation of s.292BB that the assessee participated in the proceedings was not fulfilled because the deceased assessee’s son participated and co-operated in the proceedings. The very initiation of the proceedings against the dead person and the continuation of the same despite having noticed the factum of death of the assessee was not sustainable. The purpose of section 292BB is that once the proceedings are made known and understood by the assessee, the assessee should not be allowed to take advantage of certain procedural defects. The provision could not be invoked in cases where the very initiation of proceedings was against a dead person. The notice issued in the name of the dead person was unenforceable in the eye of the law. The legal heirs submitted the documents which proved that it was sufficient for the respondents to know that the assessee was no more and the legal heirs were submitting the documents. Legal heirs were under no statutory obligation to intimate the death of the assessee to the Department. The notice and all consequential proceedings in the name of the deceased assessee were null and void and the notice under section 148 of the Act was quashed.(AY. 2016-17)