Held that  it was explicitly clear that it was in the knowledge of Commissioner that the assessee had expired. The Commissioner after having knowledge of death of the assessee was mandatorily required to pass an order in the name of the legal heir of the deceased, whereas, the order was passed in the name of the assessee, i. e., in the name of a dead person. The order passed in the name of a dead person was illegal and bad in law. Hence, any subsequent proceedings arising therefrom were non est.   Additional ground is admitted. (AY.2009-10)