Assessment order passed based on notice issued by AO not having jurisdiction was null amp; void

INCOME TAX : Where case of assessee was transferred by ITO, Shillong to Assessing Officer, Guwahati as assessee's principal place of business was at Guwahati and, thus, jurisdiction to assess was with him, impugned order under section 143(3) passed by Assessing Officer, Guwahati without issuing notice under section 143(2) and only in pursuance with notice issued by ITO, Shillong who did not enjoy jurisdiction over assessee was null and void

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