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Subsequent to a valid issue of notice under section 148 and assumption of valid jurisdiction the present proceedings were initiated. The entire logic presumption of jurisdiction was explained in the case of Abhishek Jain v. ITO: [2018] 94 taxmann.com 355 (Delhi)/[2018] 405 ITR 1 (Delhi): holding that in terms of section 124(3)(b) jurisdiction of an Assessing Officer cannot be called in question by an assessee after expiry of one-month from date on which he was served with a notice for reopening assessment under section 148 of Income Tax Act.