An assessment order was passed against deceased assessee even when petitioner-legal heir of assessee had filed death certificate of deceased assessee, and further, there was no document to show that any notices were tried to be served on petitioner and returned back unserved with a noting that assessee was no more. On writ the High Court set a side the order passed against deceased  and  CIT(A) is directed to hear the appeal a fresh  after issuing a proper notice as per law. (AY. 2018-19)