Held that the assessment records showed that although the Assessing Officer had issued notice under section 148 of the Act to the assessee on March 26, 2016, by speed post on March 28, 2016, it was never served on the assessee and was returned by the postal authorities and was available in the case record. The order sheet entries showed that no effort was made by the Assessing Officer to serve the notice under section 148 on the assessee. Therefore, the reassessment proceedings finalised by the Assessing Officer without serving the notice under section 148 were invalid. (AY. 2009-10)