Assessee had filed the return of income, notice under section 143(2) dated 24-8-2017 is served on 19-12-2017. The assessment was completed u/s. 144  on 19-12-2018.  The assessee filed the writ petition on the  ground that  the notice was served beyond limitation  period hence the order is bad in law.  Revenue   submitted that notice dated 24-8-2017 was dispatched to address of assessee and copy of speed post acknowledgment was placed on record for having dispatched same.It was also submitted that e-Portal of department showing date of service as 19-12-2017 could not be considered as service date by ignoring service of notice made through speed post by department. It was found that  the  copy of speed post acknowledgment neither bore signature of assessee nor indicated date of dispatch/service and, thus it was a vague and inchoate document.  Further, copy of e-portal showing date of service of notice as 19-12-2017 could not be disputed by department on ground that there was some technical error in e-Portal maintained by department.  As regards applicability of section 292BB, since assessee neither appeared nor co-operated in inquiry during assessment proceedings, provisions of said section would not apply. Accordingly the assessment order based on invalid notice, could not survive and, same was liable to be quashed.  (AY. 2016-2017)