Held that  a non-jurisdictional Assessing Officer recorded reasons and issued notice under section 148 solely on basis of information received from DDI, Wing without making any further enquiry and without referring matter to jurisdictional officer, reopening of assessment was not valid, hence, reassessment proceedings consequent to notice issued by non-jurisdictional Assessing Officer is held  void ab initio. Refer, Dushyant Kumar Jain v. Dy. CIT (2016) 381 ITR 428 (Delhi)(HC), Shirshbhai Harovandas Sajanwala v.ACIT  (2017) 396 ITR 167 (Guj)(HC), PCIT v. Mohd. Rizwan Prop. M.R. Garments (2018) 11 ITR-OL 149 (All)(HC), City Union Bank Ltd v. ACIT (2020) 425 ITR 475 (Mad)(HC)  (AY. 2010-11 )