Section 143(2) of the Income Tax Act, 1961– Assessment – Assessment framed under section 143(3) was void abinitio as the notices were never issued to the correct address and the Department itself had acknowledged its mistake by substituting service of notice by way of affixation by mentioning correct address but this could not be taken into account as there was no effort whatsoever on the part of the Department to get the service affected through ordinary course and notice by affixation was only to be seved when the correct address was  not available or the assessee had refused to accept the service of notice – Tourism India Management Enterprises P ltd vs. Deputy Commissioner of income tax [2020] 77 ITR (trib).311(Delhi)