Allowing the petition the Court held that  the documents revealed that the petitioner had duly informed the Department regarding the death of the assessee by acknowledging the notice sent by the Department and also to the verification team. Since the notices were issued and orders were passed in the year 2021, i. e., much after the death of the assessee on February 14, 2015, in the name of the deceased person without bringing on record the legal heir or legal representative under section 159 they were liable to be quashed and set aside. Court also observed that merely because the Department was not intimated about the death of the assessee, that cannot, by itself, extend the period of limitation prescribed under the statute. There is no statutory obligation on the part of the legal representatives of the deceased assessee to immediately intimate the death of the assessee or take steps to cancel the permanent account number registration.  (AY.2015-16)