*Notice to a dead person*: Smt. Dayawanti Devi vs. DCIT (Delhi ITAT) (through legal heir Smt. Sunita Gupta) vs DCIT, Central Circle-15, New Delhi- Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘B’, Assessment Year: 2006-07 *Appeal Numbers:* ITA No. 1639/Del/2010 & ITA No. 1263/Del/2014 *Date of Pronouncement:* 31/01/2025 *Brief Facts of the Case:* The Income Tax Department issued a notice under Section 143(2) of the Income Tax Act, 1961 to Smt. Dayawanti Devi on 26/10/2007. However, Smt. Dayawanti Devi had already passed away on 09/01/2007, prior to the issuance of the notice. The assessment was completed based on the notice addressed to the deceased, and the final assessed income was Rs. 67,54,880/-, significantly higher than the originally declared income of Rs. 4,12,150/-. Legal heir Smt. Sunita Gupta contested the assessment order before the Commissioner of Income Tax (Appeals) [CIT(A)], who dismissed the appeal. The matter was escalated to ITAT, where an additional ground was raised challenging the validity of the notice issued in the name of a dead person. *Legal Issues Raised:* The appellant argued that since the notice under Section 143(2) was issued to a deceased person, the entire assessment proceeding was void ab initio. The Income Tax Department defended its action by arguing that since the legal heir participated in the proceedings, the assessment was valid. *Applicability of Section 159 of the Income Tax Act:* Section 159(1)(b) states that proceedings can be initiated against the legal representative of a deceased person. However, in this case, the notice was not issued in the name of the legal representative, violating this provision. *Relevance of Section 292BB (Participation in Proceedings):* The Revenue Department contended that since the legal heir participated in the assessment, the notice should be deemed valid. ITAT rejected this argument, stating that Section 292BB applies only to the assessee, not to legal heirs. Reaffirmed that notices under Section 143(2) must be issued to the legal representative, not the deceased. ITAT ruled that issuing a notice to a dead person is legally void. Since no valid notice was issued to the legal heir, the assessment order was set aside.