Tribunal held that if an individual dies during the assessment proceeding, the onus is on the representatives to bring his legal heir on record so that assessment proceedings thereafter could be continued on the legal heir and the authorised representative should also be authorised thereafter by the legal representative to appear in the assessment proceedings. A dead person cannot be represented by the authorised representative in proceedings subsequent to his death, though he was authorised to appear in the assessment proceeding prior to his death. Similarly, when one entity is amalgamated with another, the erstwhile entity does not exist from the effective date of the amalgamation. Not will the amalgamation be effective in relation to the assessment year when it came into effect, but the pending proceedings of earlier assessment years also cannot be continued against such non-existent person and once the merger of the erstwhile entity with the new entity was brought to the notice of the Assessing Officer, the Assessing Officer was required to take the successor entity on record and the authorized representative appearing also was required to file the power of attorney duly authorised by the amalgamated entity, i. e., the new entity. Thus assessment made on the non-existent entity was void ab initio and hence the assessment was to be quashed.( AY.2012-13)