The notice was issued in the name of deceased  assessee and an attempt was made by the revenue to correct error by changing name of entity  in reason to believe . On writ allowing the petition the Court held that  in the absence of any provision in the Act, to fasten the liability upon a deceased individual assessee and in the absence of any pending or previously instituted proceedings, the Department could not impose the tax burden upon the legal representative. Court also held that the omission to issue the mandatory notice under section 143(2) rendered the reassessment void. The reassessment notice, the consequential proceedings and the reassessment order passed were to be quashed. (AY. 2010-11)