Statutory notice issued by an Officer who had no valid jurisdiction for the assessee is invalid

Issue before tribunal: Whether assessment made can be sustained in eye of law when statutory notice issued by an officer who has no jurisdiction over assessee. Brief facts: Assessee is an individual having its place of residence in Delhi and consistently filing its income-tax returns at Delhi. A notice u/s 148 was issued by ITO, Ward 3, Gurgaon based on some information from investigation wing. In response to the said notice assessee replied that he was regularly assessed to income-tax at Delhi by ITO Ward 27 (2) and he did not fall in the jurisdiction of ITO, Ward 3, Gurgaon. After this IT...