Jurisdictional Challenge in Reassessment: Lack of Objection Doesn't Confer Authority on Assessing Officer u/ss 147 & 127.

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....Reopening of assessment u/s 147 - transfer of case u/s 127 - jurisdiction of AO for reassessment - the issue to lack of jurisdiction can be raised at any stage in a case where the return has been filed in response to notice u/s 148/158BC/153A - the mere fact that no objection is taken before the AO would not by itself bestow jurisdiction as the AO - the proceedings are quashed....