On 24-5-2022 notice under section 148A(b) was issued in name of assessee who had in fact died prior thereto on 2-9-2016.On writ  before the High Court the  Legal heirs of assessee contended that solely because they as legal representative subsequently responded to notices would not imply that proceeding initiated was valid. The High Court disposed of the Writ petition by holding that the legal representatives could take all contentions available to them except the fact that the initial notice was issued in the name of a dead person. On SLP supreme Court modified  the order of the High Court and the AO is directed to consider all legal arguments including defect notice issued in the name of dead person