Where the legal heir and widow of the deceased assessee had informed the Income-tax Department about assessee’s death and reassessment proceedings for an earlier assessment year had consequently been dropped, but proceedings for AY 2018-19 were subsequently initiated against the deceased assessee, notice under section 148 could not validly be issued to a dead person and, if issued, was null and void; accordingly, impugned notices and consequential order were quashed.  (AY. 2018-19)