Reassessment Quashed: Section 147 Invalid Due to Unauthorized Notice u/s 148(1) by Non-Jurisdictional Officer.

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....Reassessment u/s 147 - validity of notice - reasons for reopening the assessment have been recorded by the jurisdictional AO viz. the Dy. CIT, Circle 2, Jamnagar but the impugned notice u/s 148(1) has been issued by the ITO, Ward 2(2), Jamnagar who had no jurisdiction over the petitioner, and hence, such notice was bad on the account of having been issued by an officer who had not authority in law to issue such notice - notice and reassessment quashed....