Reassessment u/s 147 invalidated due to improper notice service; case remanded to Assessing Officer for new proceedings.

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....Reassessment u/s 147 - notices u/s 133(6), 147/148, 142(1)/143(2) and Assessment Order were never validly served on the assessee due to change in address - assessment set aside and restored back to the file of the AO to proceed from the stage of the issue of notice u/s. 148(1), which is undisposed....