Held that notice under section 148 dated 27-3-2017 is claimed to be issued on 15-3-2017 and served upon assessee on 20-3-2017, that is beyond human probabilities and, thus, such factual mistakes and errors in dates mentioned on notice, and that of date of issue and date of service discussed in assessment order rendered basic foundation of assessment erroneous and void ab-initio. Assessing Officer served reopening notice upon assessee by way of affixture through inspector without presence of two independent witnesses of neighbourhood as per procedure laid down in section 282 read with rules 12, 17 and rule 19 of Order V of Code, 1908 and there was no evidence of any local person having been associated with identifying place of business of assessee before affixture, service of notice under section 148 by way of affixture not being in accordance with law, is   held as not valid.Followed  CIT v. Ramendra Nath Ghoah (1971) 82 ITR 888 (SC  (AY. 2010-11)