Held that service of notice upon the assessee, not in accordance with the provisions of the Act. Service of notice through Speed Post AD and also by affixture of the notice at an address other than the PAN database address. Held that improper manner of service of notice and held as nonservice of notice to the relevant database address of the assessee and consequently, the assessment order passed u/s 144 r.w.s. 148 of the Act has been held void and liable to be quashed. Relied  upon, Rameshwar Sirkar v. ITO(1973) 88 ITR 374 (Cal.)(HC)  Chandra Agencies v.  ITO (2004) 89 ITD 1 (Delhi) (Trib), PCIT v. I-Ven Interactive Ltd.  (2019) 110 taxmann.com 332/ 311 CTR 165/ 182 DTR 473 (SC) (AY. 2019-20)