Assessing Officer's Order u/s 143(3) Invalid; Pr. CIT Cannot Revise u/s 263 Due to Jurisdiction Error.

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....Revision u/s 263 - Validity of order passed by the A.O. u/s.143(3) questioned - when the impugned order of reassessment u/s 143(3), in itself had been passed on the basis of invalid assumption of jurisdiction by the AO and thus is invalid and bereft of any force of law; or in fact non-est in the eyes of law, therefore, the same could not have been revised by the Pr. CIT under Sec. 263 of the Act - AT....