On a writ petition allowing the petition the Court held that the notice dated June 30, 2021 issued under section 148, the communication dated May 20, 2022 purporting to be a notice under section 148A(b) and the order dated June 30, 2022 under section 148A(d) was set aside. Notwithstanding the objection having been taken by the legal heir of the deceased assessee, an order under section 148A(d) was passed on June 30, 2022. The initial notice issued under section 148 and the subsequent communication dated May 20, 2022 purporting to be a notice under section 148A(b) were in the name of the deceased assessee. The notice issued under section 148 against a dead person would be invalid unless the legal representatives submit to the jurisdiction of the Assessing Officer without raising any objection.