Reassessment Order Annulled: JCIT Lacked Authority u/s 120(4)(b) Due to Absence of Distinct Order.

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....Reassessment order passed by the JCIT is void ab initio and liable to be quashed, because the Assessing Officer who had passed the assessment order does not possesses valid authority and jurisdiction to pass such order in absence of separate order u/s 120(4)(b).....