Assessee’s father sold a property and made a capital gain. Assessing Officer issued a notice under section 148A against the assessee for alleged escapement of income on the ground that there was a sale of immovable property by the late father of assessee and passed an order under section 148A(d) and issued a notice under section 148. On writ, the court held that the assessee had informed Assessing Officer about death of his father by letter, which was not considered by Assessing Officer. Court held that any proceedings against a deceased person are a nullity and thus order passed under section 148A(d) as well as the notice under section 148 issued against dead person were  quashed and set aside.  (AY. 2016-17)