The reassessment proceedings were initiated by an Assessing Officer having no jurisdiction over the assessee. On realising the error, the case was transferred to the jurisdictional Assessing Officer, who completed the assessment without issuing a fresh notice under section 148. The Tribunal held that the jurisdictional defect could not be cured by mere transfer of the file and that the assessment framed on the basis of an invalid notice was without jurisdiction and liable to be quashed. (AY. 2009-10).