HC raps AO for initiating reassessment even prior to transfer of assessee's case to his jurisdiction

IT : Where assessee was residing at Chennai and was filing returns of income with Assessing Officer, Chennai, whereas his proprietorship concern was situated at Suratgarh and Assessing Officer, Suratgarh issued on him a notice under section 147/148 on 3-4-2006 for assessment year 2003-04, since proposal for transfer of jurisdiction over assessee from Chennai to Suratgarh materialized only on 21-8-2007, proceedings initiated by Assessing Officer, Suratgarh prior to this date could not be consider