Deceased assessee  i.e. Rathindranath Bhattachrya  while he was alive filed return declaring certain taxable income. After his death, a notice under section 142(1) was issued to Shri A.K. Chakroborty   as alleged legal heir of deceased assessee.   Subsequently, assessment was made in name of  Smt. Sumita Bhattacahrya (Das)  as legal heir. CIT(A) deleted the addition on the ground that assessment in the name of  Smt. Sumita Bhattacahrya (Das)  as legal heir  is void. On appeal by the revenue  Tribunal  affirmed the order of CIT (A  ) and held that, when the assessee is not the legal heir the assessment is  void and bad in law. (AY. 2014-15)