Allowing the petition the Court held that a notice under section 148 is a jurisdictional notice and existence of a valid notice under section 148 is a condition precedent for exercise of jurisdiction by the Assessing Officer to assess or reassess under section 147 of the Act. Notice issued to deceased person and when the legal Representative of such person not waiving right to notice. Notice is held to be invalid and consequently, the provisions of section 292B of the Act would not be attracted. (AY. 2012-13)