HC : Quashes re-assessment on legal representative sans prior proceedings against deceased

Delhi HC quashes re-assessment on legal representative of a deceased assessee, observes that the reassessment notice was issued in the name of the deceased and no notice was issued to the legal representative; Rejects Revenue’s argument that the ‘defect’ was curable u/s. 292BB, remarks that “If the original assessee had lived and later participated in the proceedings, then, by reason of Sec. 292BB, she would have been precluded from saying that no notice was factually served upon her.”, observes that here is a case of issuing notice on deceased assessee; Referring to Sec. 159, rules that “to fasten revenue liability upon a deceased individual, in the absence of pending or previously instituted proceeding …, renders fatal the effort of the revenue to impose the tax burden upon a legal representative.”; Relies on co-ordinate bench ruling in Vipin Walia, SC ruling in Hotel Blue Moon:HC