The assessee was served with a notice 0under section 142(1) directing to comply with the notice issued under section 148. The assessee communicated that he did not receive any notice under section 148 and the reasons for reopening the assessment under section 147. Despite the letters and objections of the assessee the reassessment proceedings were continued. On writ  allowing the petition the Court held  that the Revenue itself had conceded that the notice under section 148 was not served on the assessee at any point of time. The notice was served on the wrong address by stating incorrect name of village which was not disputed by the Revenue and had also been recorded by the authorities while rejecting the objections of the assessee. Resultantly, in the absence of actual service, the notice issued under section 148 and the initiation of reassessment proceedings under section 147 were not valid and hence quashed and set aside.(AY. 2012-13)