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2010 (12) TMI 1242 - AT - Income TaxExercising power of AO by the Addl. CIT - Validity of framing of assessment by the ld. Addl CIT (II) - HELD THAT:- According to tribunal, In the present case, no such document has been brought to our notice by the Department and therefore, very existence of order is in doubt. Under the provisions of law any direction or order transferring jurisdiction over case of any person/assessee or authorizing any officer to exercise and perform the powers and functions of a particular authority, in the present case that of the AO, the order or direction has to be signed by the concerned authorities and in the present case it was the CIT. This letter signed by the Income-tax Officer (Tech.), In our considered view, the decision rendered by the Tribunal in A.Y.2001-02 of the assessee’s own case in ITA No.744(Luc.)/2004 is squarely applicable to the facts of the present case and therefore, cannot be taken as an order passed by the CIT in exercise of is power u/s 120 or u/s 120(4)(b) or u/s 127. therefore, we quash the assessment order dated 15.2.2005 passed u/s 143(3). we may also observe that the notice dated 17.9.2004 issued u/s 143(2) is clearly barred by limitation as per proviso to section 143(2) because the same was issued and served upon the assessee beyond the period of 12 months from the end of the month the return was filed i.e. 30.10.2002.
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