The  Assessing Officer issued notice in the name of the deceased assessee to file the return. Legal Representative informed the Assessing Officer the death of the assessee and requested for drop the proceedings. The Assessing Officer issued the notice u/s 142 (1) of the Act again in the name of deceased assessee. The assessee filed writ petition to quash the notice u/s. 148 and further proceedings. Allowing the petition the Court held that the petitioner had not surrendered to the jurisdiction of the Assessing Officer by submitting a return in response to the notices nor had the jurisdictional Assessing Officer issued notice upon the petitioner as legal representative representing the estate of the deceased assessee. The notice of reassessment was not valid. (AY. 2015-16)