Before the CIT(A)  the  assessee contended that in absence of valid service of notice u/s.143(2), assessment done u/s. 143(3) was null and void.  CIT (A) allowed the partial relief on merit.  The assessee filed an appeal in respect of issue of notice u/s. 143(2) of the Act. Tribunal held that, notice issued at a wrong address cannot be said to be a valid service of notice, since address which had been mentioned in notice u/s. 143(2) was none of addresses as specified in rule 127(2), therefore service of notice could not be regarded as proper or valid service and, thus, consequent assessment made on basis of such invalid. (AY. 2009–2010)