Tribunal held that notice under section 148 was not issued at correct address because address given in notice was not last known address of assessee.Tribunal also held that mere fact that assessee had participated in reassessment proceedings despite not having been issued or served with notice under section 148 in accordance with law would not constitute a waiver of said jurisdictional requirement. Tribunal set aside reassessment order. High Court upheld Tribunal’s order. On SLP, revenue stated that this petition be dismissed on ground of low tax effect as being covered by Circular No. 17 of 2019 dated 8-8-2019 issued by Department of Revenue, Ministry of Finance. (AY. 2001-02)