Notice under section 148 was issued by Assessing Officer just one day prior to expiry of limitation period on e-mail through ITBA portal, but said e-mail was sent to e-mail account which did not belong to assessee and was bounced, since it was an established fact that notice under section 148 was never served on assessee within period of limitation prescribed under statute, assessment order without service of notice under section 148 was to be declared as invalid and was to be quashed. Assessee was given access to login to ITBA portal in March, 2022, he could not have viewed notice under section 148 which was issued by Assessing Officer in e-mail through ITBA portal on 30-3-2021 prior to it and, thus, in such a scenario, date on which assessee might have viewed notice in e-filing portal had to be considered as date of issuance of notice.  (AY. 2013-14)