Held that orders passed in the earlier proceedings u/s. 143(3) for AY 2015-16 clearly indicated that the Dy. CIT had been intimated regarding the death of the assessee. The assessment order was passed taking into account the fact that the assessee had expired. No notice was issued to the legal representative/s of the assessee before undertaking the re-assessment proceedings.  Accordingly, the re-assessment and the assessment order passed against the dead assessee, is invalid and the same cannot be sustained in the eyes of law. (AY. 2015-16)