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12.1 Considering the facts of the case in the light of the above decision, it is clear that correct address of the assessee was available to the Revenue at which address the assessment order has been passed by the AO and notice was issued u/s. 142(1) on 07.11.2008, therefore, no attempt has been made to serve the notice u/s. 148 upon the assessee at the last known correct address. Giving a copy of the notice u/s. 148 along with notice u/s. 142(1) at the fag end of the assessment proceedings without deciding the objections of the assessee in proper perspective would clearly throw serious doubts on the story of the AO of service of notice in accordance with law. Therefore, the ld. counsel for the assessee rightly contended that it is a manipulated story made up by the AO. The Inspector is his subordinate and no reasons have been given why the routine procedure of the service of notice through registered post or through process server have not been used in this case for the purpose of service of notice at the correct address of the assessee. No corroborative evidences were filed for actually issue of notice against the assessee at the correct address on 30.03.2007. Therefore, merely forwarding photocopy of notice at the fag end of assessment proceedings by the AO would clearly prove that the AO had C.O. Nos. 02 to 09/Agra/2012 no intention to serve the assessee with notice validly in accordance with law and the procedure provided. Thus, assumption of jurisdiction by the AO u/s. 148 is wholly unjustified and bad in law in the facts and circumstances of this case. The ld. CIT(A) heavily relied upon the decision of Hon'ble Delhi High Court in the case of Three Dee Exim (supra), which is clearly distinguishable on the facts of the case. The decisions relied upon by the ld. counsel for the assessee squarely apply to the facts of the case. Therefore, there was no valid service of notice u/s. 148 of the IT Act or copy of notice on assessee in this case. We, therefore, hold that there is no valid service of notice u/s. 148 against the assessee in the facts of the case.