The assessee had challenged the assessment order passed under section 148 contending that no notice under section 147 or section 148 was received by the assessee. Similarly, no assessment order and notice under section 143(2), 143(1) were served on the assessee by the ITO and no notice under section 271 (1)(c) was served on the assessee.  Allowing the petition the Court held that the  when the change of address is already in the record of the assessee, notice is served by affixing in old address  is not valid service.Accordingly the   order is set aside Court  directed to the Assessing Officer to serve copy of notice to new address and, thereafter affording an opportunity to assessee, pass a fresh order.  (AY. 2009-10)