Assessee died in 44 ab case

He has to file the return. The return can be signed by the person who so ever is his legal heir.

You can check at  government INCOME TAX website ..or at lagaan forum

agree with CA Ashwani Agarwal's view

Mr. ashwani aggrawal is right

Please check weather there is any Representative assesse, in that case he has to sign the return in the absence of the regular assesse. In this case if absence of the representative assesse, after the death of father, automatically his sons getting the property and i think it is sole properitary so, there is no legal requirments like partnership deed which has to change regarding ownership so, his sons are eligible for filling return

                                                                                 Thanking you,

He has to file the return. The return can be signed by the person who so ever is his legal heir.