The  petitioner challenged  notice  issued under section 148 of the Act, on the  ground that notice had not been issued/served in a manner as contemplated under Act.  Dismissing the petition the court held that  from records that notice under section 148, dated 29-3-2019 had been issued on 30-3-2019 and there was an entry in postal register in support of same thus confirming completion of service of notice. Another notice was sent on 31-7-2019, which was received by one ‘A’ whose identity was questioned by the petitioner. Court held that   questioning of identity by the petitioner   was totally irrelevant, since service of notice under section 148 on assessee was already been complete at first instance.  Notices had been repeatedly issued even thereafter, and admittedly served on assessee to which assessee had not bothered to respond and, thus, there was no infirmity in the order of assessment both in regard to procedure followed by officer or as far as service of notice was concerned.  (AY. 2012-13)