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2019 (7) TMI 1515 - AT - Income TaxAO jurisdiction to pass assessment order in absence of a valid order passed u/s 120(4)(b) as well as section 127(1) - HELD THAT:- With view taken by the coordinate bench in assessee’s own case for AY 2004-05 [2019 (4) TMI 510 - ITAT MUMBAI] we are of the considered view that the AO who passed impugned assessment order is having no jurisdiction to pass assessment order in absence of a valid order passed u/s 120(4)(b) as well as section 127(1) consequently, the assessment order passed by the AO is bad in law and liable to be quashed. Accordingly, we quashed assessment order passed by the AO.
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