Assessing Officer issued reassessment notice to three legal heirs of assessee out of seven after death of assessee in 2010 referring to sale of immovable property in year 2006 and asked them to explain whether return of income was filed and whether capital gain had been declared and tax had been paid on capital gain by assessee.  Assessment was farmed in name of daughter of deceased assessee. On appeal the Tribunal held that since in view of decision of Supreme Court in  First Additional ITO v. Susheela Sadanadan (Mrs)  (1965) 57 ITR 168(SC) that unless each and every one of legal representatives of deceased, where there are several, is brought on record, there is no proper constitution of suit or appeal, Assessing Officer was directed to issue notice to all legal heirs of deceased assessee and decide issue afresh.  (AY. 2007-08)