Assessing Officer passed assessment order on assessee and issued notice of demand under section 221(1). Assessee died after assessment order was passed. Husband of assessee  filed appeal before Commissioner (Appeals) against aforesaid assessment order in capacity as legal representative of deceased assessee with PAN of deceased assessee and appeal had not been numbered so far. Petitioner challenged the assessment order by filing writ petition. The Court held that  after death of assessee petitioner must register on Income Tax Portal by submitting PAN of deceased assessee along with his PAN as legal representative of deceased assessee and produce a death certificate of deceased assessee together with his legal heirship certificate and only after such compliance appeal against assessment order could be numbered and heard Having opted to correctly challenge assessment order before Commissioner (Appeals) by filing an appeal though with defects, it was not open to petitioner to challenge assessment order and/or notices that preceded impugned assessment order before High Court in writ. Petitioner was  granted liberty to work out remedy before Commissioner (Appeals) by curing defects in appeal filed. Writ petition dismissed.(AY. 2015-16) (SJ)