Tribunal held that the assessee had expired before passing the order under section 263 . This fact was evident from the order passed under section 143(3) which was passed in the name of the legal representative of the late assessee. The Principal Commissioner passed order under section 263 on a dead person, which was invalid. In the order under section 263, the Principal Commissioner had set aside the assessment order passed under section 143(3) read with section 263 , with a direction to redo the assessment. For initiation of reassessment proceedings, the Assessing Officer required to issue notice under section 143(2) which the Assessing Officer had issued in the name of the dead person. Initiation of proceedings under section 143(2) on a dead person was bad in law and made the assessment also invalid. The notice under section 143(2) was issued on a dead person and the order under section 263 was also passed on a dead person. The notice under section 143(2) was invalid and rendered the assessment made under section 143(3) read with section 263 void ab initio.( AY.2008-09)