The case of assessee was transferred from jurisdiction of ITO, Ward-3 to ITO, Ward-4. ITO, Ward-4 who had jurisdiction over assessee during relevant assessment year framed scrutiny assessment under section 143(3). Tribunal held that  the order was passed only in pursuance to notice under section 143(2) which was issued by ITO, Ward-3 who had no jurisdiction over assessee at relevant time,  since no notice was issued under section 143(2) by ITO, Ward-4, assessment order passed by him would be without any jurisdiction and would be null and void.  (AY. 2007-08)