The petitioner, who is the legal heir challenged the issue of notice on the ground that it was without jurisdiction on the ground   that it was issued  in the name of deceased asseeee.  Allowing the petition the court held that, the issue of a notice under section 148 is a foundation for reopening of assessment. The sine qua non for acquiring jurisdiction to reopen an assessment is that such notice should be issued in the name of the correct person. This requirement of issuing notice to a correct person and not to a dead person is not merely a procedural requirement but is a condition precedent to the impugned notice being valid in law. Accordingly a notice which has been issued in the name of the dead person is also not protected either by provisions of section 292B or section 292BB. Therefore, both the impugned notice dated 29-3-2018 and the order dated 13-11-2018  was  quashed and set aside. (AY. 2011-12)