The  original assessee passed away on 11th July, 2013 and after his demise, he was declared as an insolvent by order dt. 9th Aug., 2017 and in which the petitioner was also one of the legal heirs and that the Official Assignee has taken charge of the entire estate, issuing notices and assessment orders one after another to the petitioner in the name of the dead person, who is the original assessee, by the respondents are not sustainable. On writ the Court held that  once the assets were taken over by the Official Assignee and the assessee was declared as an insolvent, the respondents can very well approach the Official Assignee for seeking their remedy. It is upto the Official Assignee to consider the claims and distribute the proceeds in accordance with law. (AY.2012-13)