Assessee never filed return of income as she did not have any taxable income. AO issued reopening notice which was dispatched for delivery through post. The postal authorities returned the notice with a remark ‘left’. AO did not take any further steps and carried on assessment and made additions to assessee’s income. High Court   held that where delivery of notice could not be made at address of assessee available in PAN database, communication had to be delivered at address available with banking companies. Service of notice was not complete inspite of department having access to assesseee’s bank account. Hence, impugned reassessment order making additions to income of the assessee was unjustified and impugned notice and order are set aside. (AY.2011-12)