Delhi AO's Jurisdiction Validated; Reassessment Notices u/ss 148 and 142(1) Considered Valid.

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....Jurisdiction of AO in framing assessment - The assessee’s address was obtained from the bank records in which the assessee has given address of Delhi and on the same address the notice u/s. 148 was issued followed by notice u/s. 142(1). - reassessment held as valid - AT....