Allowing the petition the Court held that as per settled law, notice for reopening of assessment against a dead person is invalid. The fact that the AO was not informed of the death before issue of notice is irrelevant. Consequently, the S. 148 notice is set aside and order of assessment stands annulled .Followed Alamelu Veerappan v. ITO  ( 2018) 257 Taxman 72 (Mad) (HC),, and Chandreshbhai Jayntibhai Patel v.ITO ( 2019) 413 ITR 276 (Guj) (HC),  followed)( WP No. 404 of 2019, dt. 05.04.2019 ) ( AY. 2007 -08)