Regarding Income tax return file

Please elaborate your query

Sir now his return not file so any closure process or not

As you said Assesse passed away this month
So his return for A. Y.. 2020-21 needs to be furnished by his legal heir
You need to assign legal heir for deceased assesse through income tax portal

You can not file return for earlier years for a deceased person. Why and for what purpose do you want to file those returns ?

For closure process you as a legal heir write a letter to AO stating expiry of assessee alongwith Attested copy of death certificate.

Follow what AO decides about non-filing of returns of earlier years.

For FY 2019-2020 , registered legal hear can file ITR of deceased assessee in July 2020

Thank u very much members for this help