Allowing the petition the Court held that  the order issued under section 148A(d) of the Income-tax Act, 1961 referred to the petitioner as the legal heir of the deceased assessee. However it was issued in the name of the deceased assessee. The notice and all consequential proceedings arising therefrom in the name of the deceased assessee were not sustainable. Consequently, the notice as well as order under section 148A(d) of the Act and all actions in furtherance thereof were quashed. (AY. 2018-19)