The Department issued initial notice under section 148A(b), order under section 148A(d) and consequent notice under section 148 of the Income-tax Act, 1961 and the assessment order serving them at the address available in the permanent account number database of the assessee in accordance with rule 127(2) of the Income-tax Rules, 1962. On a writ petition by the assessee contending that he was unaware of the notices and that the order under section 147 read with section 144 and section 144B were passed in violation of the principles of natural justice,  allowing the petition, that although the Department could not be faulted for passing the assessment order under section 147 read with section 144 read with section 144B, since the notices had been issued in accordance with rule 127(2) of the Income-tax Rules, 1962, the fact was that the assessment order had been passed by the Assistant Commissioner from New Delhi. The assessee had no other connection with Karnataka State barring a brief stay there between 2010 and 2012, when he was employed in Bellary and after that had been a non-resident till date. The assessment order having been passed without the assessee being served with the notices under section 148A(b), order under section 148A(d), notices under sections 148 and 142(1) and the order under section 147 read with section 144 read with section 144B were quashed. The matter was remitted to the Assistant Commissioner, New Delhi to pass a fresh order on the merits. The Income-tax Officer, Hospet, was directed to transmit all the papers to the jurisdictional Income-tax Officer in Bellary in view of the migration by the assessee. Matter remanded. (AY. 2015-16)