Court held that  the assessee had knowledge of notice on March 26, 2022 and had not given any reply to the show-cause notice. The order  was    passed on the seventh day, i. e., on April 7, 2022. The notice was sent at the address given on the permanent account number database. The Assessing Officer initiated the proceedings in accordance with section 148A read with section 149 / 151 of the Income-tax Act, 1961. The approval of the specified authority as per section 151 of the Act was obtained at every stage. Service of notice on March 20, 2022 through speed post at the address given on the permanent account number database was sufficient to return a finding that the respondents had served the notice at the correct address. The assessee herself had admitted that the notice was received on March 26, 2022. The notice under section 148A and the consequent reassessment proceedings were valid. Referred   PCIT  v. I-Ven Interactive Ltd.(2019) 418 ITR 662 (SC) wherein the Court  held that issuance of notice at the address listed in the permanent account number database is sufficient compliance for issue of notice, and that in the absence of any specific intimation to the Assessing Officer, the Assessing Officer would be justified in sending notice at the available address mentioned in the permanent account number database (AY.2018-19)