Assessee is resident of Gurgaon. Assessing Officer, Ward 69(1), New Delhi issued reopening notice in name of assessee. Subsequently, case of assessee was transferred to Assessing Officer, Ward 4(1), Gurgaon who completed reassessment. Assessee contended that since Assessing Officer, Ward 69(1), Delhi who issued reopening notice did not have jurisdiction to issue reopening notice, reassessment completed by Assessing Officer, Ward 4(1), Gurgaon was bad in law.On appeal the Tribunal held that    since Assessing Officer, Ward 69(1), Delhi who issued reopening notice had no jurisdiction over assessee, assumption of jurisdiction by him for reopening assessment by issue of notice under section 148 was bad in law.Since Assessing Officer, Ward 4(1), Gurgaon who had jurisdiction over assessee had not issued any notice under section 148, reassessment completed by Assessing Officer, Ward 4(1), Gurgaon is  bad in law. (AY.2011-12)))