reassessment proceedings completed u/s 147 of the Act dated 17.12.2019. 5. No challenge was made by the assessee either before the ld. CIT(A) or before us challenging the validity of assumption of jurisdiction u/s 147 of the Act New India City Developers Pvt. Ltd by the ld. AO. Before the ld. CIT(A), the assessee reiterated the submissions made