Jurisdiction Transfer u/ss 147 and 148 Invalid; AO Lacks Jurisdiction, Section 292BB Inapplicable. Procedural Compliance Insufficient.

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....Transfer of case u/s 147 - Deemed service of notice u/s 148 - AO never acquired jurisdiction over the assessee. Therefore, section 292BB does not come to the aid of the Department. Compliances would not bestow jurisdiction on the AO, once such jurisdiction never lay with the Assessing Officer to begin with - AT....