The legal heir of the deceased assessee challenged assessment orders and recovery proceedings passed in the name of a person who had died prior to issuance of notices. The factual background showed that all notices and consequential orders were issued without knowledge of death of the assessee.

The Court held that proceedings initiated and orders passed against a dead person are void ab initio. The impugned orders were set aside with liberty to the department to proceed afresh in accordance with law after issuing notice to the legal heir.