Section 263 revisonary proceddings under Income Tax Act, 1961 against a dead person are null and void regardless of the fact whether Department was privy of death or not and Notice issued to the Assessee for attendence on next day shows casual approach of a very senior functionary of the Department that does not augur well in the eyes of public and cannot be countenanced on the touchstone of sacrosanct principle of natural justice explicit in 263 itself.