When the appeal was pending the Legal Representative filed the writ petition to quash the reassessment and consequential orders. Dismissing the petition the Court held that  after the death of an assessee, the respective legal representatives must register themselves in the IT Portal by submitting the PAN of the deceased assessee along with their PAN as the legal representative of deceased assessee and produce a death certificate of the deceased assessee together with their legal heirship certificate. It is only after such compliance, appeal against an assessment order passed in the name of a deceased person can be numbered and heared. The petitioner as legal heir of the deceased assessee ought to have complied with the same along with other legal representatives of the deceased assessee  Mrs Nirmala Subramanian.  The petitioner has however filed a defective appeal on 14th June, 2023 before the CIT(A). Having, opted to correctly challenge the assessment order dt. 14th March, 2023 before the CIT(A) by filing an appeal though with defects, it is not open to the petitioner to challenge the assessment order and/or the notices that preceded the impugned assessment order and/or the subsequent notice issued under s. 221(1) in the name of the deceased assessee. However, liberty is given to the petitioner to work out the remedy before the CIT(A) by curing the defect in the appeal filed on 14th June, 2023. Defects pointed out shall be cured by the petitioner within a period of 45 days of receipt of a copy of this order. (AY 2015-16)