Section 263 notice issued to a person after his death is invalid

Mohammad Sharif Siddiqui (Through legal Heir Suhail Siddiqui) Vs ITO (ITAT Mumbai) In the assessment order itself, the learned Assessing Officer has mentioned that he has come to know through e-portal that assessee has expired in the month of January, 2019. Despite this fact, the assessment order was passed in the name of late Mr. Mohammad Sharif Siddique on 17th December, 2019. This order was revised by the learned PCIT on 29th March, 2022 by an order passed under Section 263 of the Act. This order was also passed in the name of deceased assessee. The factum of the death of the assessee in th...