Reassessment Invalid: Income Tax Officer Lacked Jurisdiction, Notice and Assessment Deemed Defective.

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....Validity of re-assessment proceedings - jurisdiction to issue notice - Validity of notice u/s 143(2) as issued by the ITO, Ward 33(2)(3) who was not empowered - ITO who issued the jurisdictional notice u/s 143(2) had no jurisdiction and infact was not empowered to make the assessment - inherent defect is not curable - AT....