Assessment initiated and framed in name of deceased is void

Facts of the case: Facts of the case in brief are that the AO on the basis of information received from DIT(Investigation), New Delhi that one Sh. Deepak Changia had given an accommodation entry of Rs. 2,01,000/- to the deceased assessee, issued notice dated 31.03.2010 u/s 148 of the Income Tax Act, 1961 in the name of the deceased. In response to the said notice the legal heir namely Smt. Raj Rani Malhotra wife of the deceased assessee vide letter dated 03.05.2010 informed the AO that Sh. Som Nath Malhotra, the assessee had expired on 06.12.2002. She also furnished the death certificate and c...