The assessee died before issuance of notice u/s 148. The AO issued notice in the name of the deceased. The Court held that proceedings initiated against a dead person are invalid, and the only permissible course is as per s. 159(2)(b) against legal heirs. The contention that the deceased had a statutory duty to intimate the department was rejected. Accordingly, the notice and consequential proceedings were quashed. (AY. 2016-17)