Held that the notice under section 148 had been issued in the name of a dead person and the legal heir of the deceased assessee had not been impleaded and  no notice under section 148 had been issued in the name of any legal heir of the deceased assessee.  The assessment had not been framed in the name of any specific person against whom it could be enforced. Assessment order is quashed. (AY. 2012-13)