Held that there was no evidence whatsoever, to show that the Assessing Officer had issued notice under section 153C of the Act for assuming jurisdiction under the section and had served the notice to set the law into motion. The concluding paragraph of the assessment order clearly showed that the assessment had been framed under section 153C of the Act after taking necessary approval under section 153D of the Act. Considering the facts of the assessment, without issuing notice under section 153C of the Act and without serving it, the Assessing Officer could not have assumed jurisdiction for framing the assessment, which made the assessment as non est in law.(AY.2011-12)