Reassessment Valid: No Pre-Determined Jurisdiction Before Section 148 Notice Due to No Income Return Filed by Taxpayer.

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....Validity of reassessment proceedings - Since the jurisdiction of the assessee was not predetermined prior to notice issued U/s 148 of the Act as the assessee has not filed any return of income, therefore, the objection raised by the assessee after the assessment order passed by the A.O., cannot be entertained.....