The petitioner challenged the  exparte order in the name of legal heir without granting an opportunity of hearing. On writ allowing the petition the Court held that  no show-cause notice was issued to the petitioner and no opportunity of personal hearing was offered to the petitioner before the assessment order dated May 31, 2023 hence the order  passed in the name of the petitioner as the legal heir of the deceased assessee.  The assessment order is  quashed and the order is set aside. (AY. 2016-17)