Reopening Assessment for 2006-2007 u/s 148 Invalidated Due to Jurisdiction Error and Lack of Relevant Material.

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....Reopening of assessment - the scrutiny assessment got time barred and notice u/s 148 was issued for the sole reason that no return of income was filed for the assessment year 2006-2007. This reason stated for reopening the assessment is on wrong assumption of jurisdiction and not based on relevant material.....