Assessee had passed away on 14-2-2023.  Death of original assessee was informed by legal heirs to original authority. Thereafter, original authority had chosen to issue notice to each one of legal heirs on 24-3-2023 fixing date of hearing as 28-3-2023 and further an order was also passed on same day. On writ Court held that original assessee had passed away on 14-2-2023 and hearing was fixed on 28-3-2023 and order of assessment was passed on 31-3-2023, no ample opportunity was given to legal heirs of deceased assessee. Order was  set aside and matter was to be remitted back to original authority for affording due opportunity to legal heirs of original assessee.  (AY. 2017-18)