Reassessment Invalidated: Improper Notice Service u/s 282(1)(b) Invalidates Section 147 Order Due to Wrong Address.

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....Reopening of assessment u/s 147 - Mode and manner of service of notice as contemplated in Sec. 282(1)(b) - affixed the notice at an address where the assessee was not residing - the A.O. had invalidly assumed jurisdiction for reopening the concluded assessment of the assessee company and passed the reassessment order u/s. 148 r.w.s. 143(3), dated 30.03.2016 - AT....