On the expiry of the assessee  the Assessing Officer issued notice under section 148 in his name and not in the name of his  legal representative. On writ the Court held that the notice is  illegal and consequential proceedings and orders passed thereon were without any jurisdiction is quashed and set aside. Followed  Utpala Pradeep Jain v. Asstt. CIT [2023] 153 taxmann.com 700  (Guj)(HC) (AY. 2106-17)