Allowing the appeal of the assesesee the Tribunal held that ; reassessment notice under S. 148(1) was issued against assessee after expiry of period of limitation at old address of assessee which was already changed by assessee before date of issuance of said reassessment notice in official record by updating PAN data base, it could be said that there was no service of reassessment notice upon assessee.  Accordingly  reassessment proceeding is held to be bad in law .(AY.2009-10)