Commissioner (Appeals) directed the Assessing Officer to proceed under section 250 of the Income-tax Act, 1961 and to reframe the assessment after complying with the prescribed procedure, on appeal, the Tribunal held that  the assessment had been framed without issue of notice under section 143(2) of the Act which meant that the assessment has been framed without assuming jurisdiction making the assessment order null and void. This fact had been accepted by the first appellate authority. The Commissioner (Appeals) had set aside the assessment which he did not have the power to do. The Commissioner (Appeals) had exceeded his jurisdiction. The assessment order and the order of the Commissioner (Appeals) were quashed. (AY. 2010-11)