A notice under section 148 dated 12-4-2023 was issued in the name of the deceased assessee, and the revenue was unaware of the death at that time. A letter dated 30-3-2024 was sent to the ITO intimating the death, and the revenue’s order sheet recorded that the assessee had died on 29-6-2018. Despite this, the Assessing Officer continued the same proceedings and passed an assessment order dated 27-3-2025 under section 147 read with sections 144 and 144B in the name of the deceased. On writ, the High Court quashed the reassessment notice and consequential orders. Court also observed that the order would not prevent the revenue from reinitiating reassessment proceedings in accordance with law by issuing a fresh notice under section 148 upon observing statutory formalities prior to issuance thereof to legal representatives of the deceased assessee. (AY. 2016-17)