Petitioner, legal heir of assessee, informed Assessing Officer about death of her husband and regarding averments made in impugned notice, she submitted that salary income received by deceased assessee during year under consideration had already been subjected to TDS under section 192, and therefore, there was no income chargeable to tax which had escaped assessment.  Assistant Commissioner, however, proceeded to pass an order under section 148A(d) as also issued notice under section 148. On writ allowing the petition the Court held that   notices issued under sections 148A(b) and 148 in name of dead person were liable to be set-aside. Even otherwise, since tax had already been deducted on salary income, as was evident from Form-16, reassessment action leading to demand of tax could not be initiated against assessee or even his legal representatives.  (AY. 2020-21)