Income Tax Officer's Re-assessment in Dasuya Ruled Void and Jurisdictionally Flawed; Transfer Did Not Validate Actions.

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....Validity of re-assessment proceedings u/s 147 - the re-assessment proceedings initiated by the ITO, Dasuya were without jurisdiction and the same were void abinitio, hence, any transfer of such void proceedings to the Assessing officer of competent jurisdiction did not validate his action and the proceedings. - AT....