Allowing the petition  the Court held that  the notice issued under section 148 having been issued in the name of a dead person, was null and void, and all consequent proceedings and orders, including the assessment order passed under section 144 / 147 and the penalty notices issued under section 274 read with section 271(1)(c) and section 274 read with section 271F, being equally tainted, were set aside.(AY. 2012-13)