Reassessment proceedings was initiated by upon deceased. The petitioner, widow and legal heir of deceased-assessee f writ petition for annulling said reassessment proceedings. She contended that the deceased’s death was timely communicated and argued that the notice issued to a dead person lacked enforceability. Allowing the petition the Court quashed the all notices against the deceased. Court also observed that liberty is given to the respondent to reinitiate proceedings against the petitioner/legal heir of deceased Shri Kamal Kumar Saxena, if so advised.(AY. 2015-16)