The assessee was a non-resident Indian. The Income-tax Officer Dasuya had no jurisdiction to initiate reopening of the assessment. However, thereafter he transferred the case to the Additional Director fully convinced that he himself had no jurisdiction to make the assessment in the case of the assessee. No notice under section 148 was issued by the Deputy Commissioner, Chandigarh to the assessee. Since the Income-tax Officer, Dasuya had no jurisdiction to reopen the assessment, any notice issued by him had no legal validity. The Deputy Commissioner, Chandigarh did not issue any notice under section 148 to the assessee. Reassessment is held to be  bad in law. Tribunal also held that under the provisions of section 127 the Income-tax Officer, Dasuya himself had no jurisdiction to suo motu transfer the case to the Deputy Commissioner. Rather, the transfer of the case under the provisions of section 127(1) could be ordered by the competent authority prescribed in the provisions(AY.. 2009-10)