The Assessment was reopened and the assessee has not challenged the said order. The revision order was passed by the PCIT. On appeal before  the Tribunal, the assessee challenged the reassessment proceedings as bad in law and without jurisdiction.  Allowing the appeal of the assessee the Tribunal held that jurisdictional issue of reassessment can be challenged in appeal against revision proceedings.  Tribunal held that Assessing Officer’s belief of escapement of income was based on wrong assumption of facts and therefore the reassessment order was nullity and consequently  the revision order was quashed. Referred  Westlife Development Ltd. v. PCIT (ITA No.688/Mum/ 2016 dt 24-6-2016, Krishna Kumar Saraf v. CIT (ITA No. 4562/ Del/ 2011 dt.24-9-2015), Classic Flour & Food Processing (P) Ltd v. CIT (ITA Nos. 764 to 766 /Kol/2014 dt 5-4-2017). (AY. 2010-11)