The first notice u/s 148 issued upon the assessee by the AO on 08–04–2021.  The assessee expired on 10–05–2021.  The son of the deceased assessee (petitioner) filed the ITR in response to the notice and also filed replies in compliance to the notice u/s 143(2) informing the AO about the death of the assessee.  On the income tax portal, the particulars of the legal heirs were recorded.  Even then, the AO issued subsequent notice u/s 142(1) in the name of the deceased assessee.On Writ by the petitioner, the Hon’ble Court held that the requirement of issuing notice in the name of a right person and not to a dead person is not merely a procedural requirement but is a condition precedent to the impugned notice being validly law.  The Court further observed that the reassessment action effectively commenced on the strength of notice u/s 148A(b) and subsequent notice u/s 148 dtd. 30–07–2022, that the petitioner had already informed the AO about the death of the assessee has also furnished the particulars of the legal heirs on the income tax portal, that it is impugnment upon the AO to have taken remedial measures by revising the notice in the name of the legal heirs and the participation of the petitioner cannot be regarded as waiver or submitting to the jurisdiction of the AO without objection.Held the notice u/s 148A(b) suffers from a fundamental jurisdictional error having been issued in the name of a dead person, the proceedings initiated consequent to such notice and the subsequent order u/s 148A(d) and the final notice u/s 148 cannot be sustained and are set aside.(AY. 2015-16)