The assessee had expired on November 26, 2008 as per the death certificate dated February 11, 2009 issued by the Jaipur Municipal Corporation. The reasons for reopening the assessment for the assessment year 2006-07 under S. 147 of the  were recorded on March 15, 2013. A notice under S. 148 was issued in the name of the deceased assessee on March 20, 2013. Further, there was no subsequent notice under S. 148 which had been issued by the AO on the legal heirs of the deceased assessee and therefore, the provisions of S. 159 could not be invoked. Therefore, the reassessment proceedings initiated by issuance notice on the deceased assessee were to be quashed for want of jurisdiction. (AY.2006-07)