A jurisdictional AO cannot make a reassessment based on notice issued by a non-jurisdictional AO

INCOME TAX: Where a notice under section 148 is issued by an incompetent officer, i.e., one who has no jurisdiction, and subsequently, on objection of assessee with regard to jurisdiction, matter is transferred to Assessing Officer having jurisdiction, a valid assessment cannot be made by him without issuing a fresh notice under section 148

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