Allowing the petition the Court held that , notice issued in name of dead person is not enforceable in law. Court also  held that  there is no statutory obligation on part of legal representative of deceased to immediately intimate death of assessee or take steps to cancel PAN registration .Court observed that,the proceedings under S. 159 can be invoked only if the proceedings have already been initiated when the assessee was alive and was permitted for the proceedings to be continued as against the legal heirs. The factual position in the instant case being otherwise, the provisions of S. 159 have no application. Court observed that ,the language employed in S. 292B is categorical and clear. The notice has to be, in substance and effect, in conformity with or according to the intent and purpose of the Act. Undoubtedly, the issue relating to limitation is not a curable defect for the revenue to invoke S. 292B.  Accordingly the Court held  the impugned notice is wholly without jurisdiction and cannot be enforced against the assessee. ( AY.2010-11)