The assessee was regularly assessed at Saharanpur and had filed the return there. However, the notice under section 148 was issued by the Income-tax Officer, Meerut, who had no jurisdiction over the assessee. The case was subsequently transferred to the jurisdictional Assessing Officer at Saharanpur. The Tribunal held that the initiation of reassessment proceedings by a non-jurisdictional Assessing Officer was without authority of law and the subsequent transfer did not cure the defect. The reassessment was quashed. (AY. 2010-11).