Where an ITO issued a notice under section 148A(b) in the name of a deceased assessee, and the legal heir’s representative, while intimating the death, did not initially provide the legal heir’s details, the High Court declined to quash the proceedings as invalid. The Court noted the evasive conduct of the legal heir and the fact that the ITO, in the subsequent order under section 148A(d), had acknowledged the death and undertaken to issue future notices to the legal heir. In light of these facts, the initial defect was not considered fatal. All rights and contentions on merits, other than the issue of notice to a dead person, were kept open for the petitioner. (AY. 2013-14)