Assessee expired on 13-8-2016. Assessing Officer issued reassessment notice in name of deceased assessee on 6-4-2022-Petitioner, son of deceased assessee, filed writ petition seeking to quash reassessment notice and order passed under section 148A(d) and section 147. Allowing the petition the Court held that  petitioner informed Assessing Officer about demise of assessee vide communication dated 22-5-2018.  This communication bore endorsement of receipt and along with this communication, death certificate was enclosed. The  department had notice of assessee’s demise by May 2018,despite notice and finally orders were issued in name of deceased assessee. Court held that once it was established that assessee had expired by time notices were issued and department had knowledge of demise, there was no justification for issuing notices. Since no notices were issued to legal representatives and notices were issued to dead person, notices or order made could not bind legal representatives.Notices and orders were  quashed and set aside.