It is required to be noted that notice under s. 143(2) of the 1961 Act was sent by the AO to the assessee at the address as mentioned in the PAN database  and the same was within the time-limit prescribed in proviso to s. 143(2) of the 1961 Act.  The said notice was not served  as the assessee changed its name and address and shifted to new address and by the time when subsequently the notices were served upon the assessee, notice  was barred by limitation.