Allowing the petition the Court held that it was an undisputed fact that the order passed on November 30, 2023 was against a dead person and was a nullity, non est and void ab initio. The assessment order was not valid. The orders of the appellate authority were  set aside and the matter remanded to the appellate authority for consideration afresh after considering the application for additional grounds and bearing in mind the assessment orders passed for the preceding and subsequent years by the Assessing Officer.(AY. 2012-13 ) (SJ)