Section 147, 148, 159 & 292B of the Income Tax Act, 1961 — Reassessment — If a notice under section 148 was issued to a dead person instead of upon his or her legal representatives, it was valid in view of the provisions of section 292B and that in view of section 159(2)(b) and (3), the legal representative of the deceased assessee should for all practical purposes be deemed to be an assessee was not tenable and the notice issued by the Department under section 148 in the name of dead person and the order disposing of the objections raised by the legal heir and representative of the deceased assessee and all the proceedings pursuant thereto were to be quashed and set aside— Pranav Ravindrabhai Shah vs. Income tax Officer [2019] 417 ITR 200 (Gujarat)