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 IT

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