Reopening notice was issued by the revenue in the name of dead person.  The legal representative of assessee intimated to income tax officer that notice assessee had died long back and said notice against him was without jurisdiction. However the the Assessing Officer issued notice u/s 142(1) calling upon the petitioner to show cause as to why ex parte order under section 144 of the Act  should not be passed. The petitioner once again addressed the letter to drop the proceedings.  As the notice was not dropped the petitioner filed the writ petition. Allowing the petition the Court held that   unless heirs and legal representatives of deceased assessee have participated in assessment or reassessment proceedings in jurisdiction of Assessing Officer, notice issued for commencement of assessment or reassessment proceedings against dead person is null and void.  Followed Urmilaben Anirudhasinji Jadeja v. ITO (2020) 273 Taxman 481/ 420 ITR 226 (Guj)(HC). (AY. 2012-13)