Reassessment can't be made merely on basis of reason recorded by non-jurisdictional AO

IT: Where Assessing Officer, Agra initiated reassessment proceedings against assessee and subsequently he transferred case to Assessing Officer, Mathura, who was having jurisdiction over assessee, and thereupon Assessing Officer, Mathura without recording fresh reasons and on basis of reasons recorded by Assessing Officer, Agra issued on assessee a fresh notice under section 148, Assessing Officer, Mathura had not validity assumed jurisdiction to initiate reassessment proceedings against assesse