The High Court held that a notice issued to a dead person is a nullity that vitiates the entire proceedings. Accordingly, it quashed a show-cause notice under section 148A(b), the consequential order under section 148A(d), and a notice under section 148, as they were all issued in the name of a deceased assessee. While granting liberty to the Department to issue a fresh notice to the legal representative, the Court advised the CBDT to issue instructions under section 119 for a mechanism to recall such invalid notices to prevent unnecessary litigation by legal heirs. (AY. 2020-21)