Assessing Authority's Rectification Invalid Without Issued Assessment Order u/s 31; Entire Process Nullified.

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....Rectification of mistake - in absence of any assessment order issued by him there existed no basis to invoke the power of rectification u/s 31, by the assessing authority. Consequently, the assessing authority never acquired any jurisdiction to issue any notice or pass any order of rectification - The entire exercise carried by the assessing authority was a nullity and it must therefore necessarily fall.....