Notice issued u/s 148 of the Income Tax Act, 1961 with a view to reopen the concluded re-assessment for AY 2013-14 was held invalid as the same was issued in the name of deceased assessee late Smt. Shobha Mehta. Following the decisions in the case of Smt. Kesar Devi V CIT (2009) 227 CTR 621(Raj). The plea of the department that no information of death of the assessee was given was also rejected in as much as the fact of death was already available on the record of the department and reflected in the assessment order initially passed u/s 143(3). Accordingly the notice issued u/s 148 dated 23.03.2021 as also the assessment order dated 30.03.2021 passed pursuant thereto were ruled illegal and hence were quashed.