Assessee filed return of income for assessment year 2002-03. Based on information from Central Excise Department, Assessing Officer issued notices under section 148 for assessment years 2001-02, 2002-03, and 2003-04 through speed post, but no return was filed. Subsequent notices under section 142(1) were also not complied with. The inspector reported the assessee as untraceable. Assessing Officer, therefore, completed reassessment under section 147 read with section 144. Section 148, as well as Section 282, clearly provide that a notice sent through post must be delivered personally to the addressee and not merely at his address. Consequently, in the absence of personal service on assessee, the legal presumption of service under section 27 of the 1897 Act and section 114(f) of the 1872 Act can only be applied when notice is sent via registered post and not by speed post. Since, in the instant case, notice was sent by speed post without any acknowledgement, consequently, presumption of service under section 27 of the 1897 Act read with section 114(f) of the 1872 Act could not be invoked even if the envelope containing notice under section 148 was not returned. Therefore, there was no service of notice under section 148 through post upon the assessee, and accordingly, the order was quashed. Referred,  Milan Poddar v. CIT, Ranchi [2012] 24 taxmann.com 27/357 ITR 619/[2012] 211 Taxman 403 (Jharkhand)(HC), CIT v. Hotline International (P.) Ltd [2007] 161 Taxman 104/296 ITR 333 (Delhi)(HC), Lala Madan Lal Agarwal v. CIT [1983] 13 Taxman 120/144 ITR 745 (All)(HC).  (AY. 2001-02, 2002-03 & 2003-04)