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2019 (1) TMI 1686 - AT - Income TaxPower of Additional CIT to perform the powers of A.O - Jurisdiction - Order u/s 143(3) passed by Addl. CIT, Range-7 - CIT(A) quashing the complete assessment passed by the Addl. CIT as the A.O considering it to be extra-jurisdictional and hence not valid - order u/s 120(4) passed by the Pr. CIT assigning the case to the Addl. CIT for assessment - HELD THAT:- We note that the judgment cited by the Jt. CIT, Range in remand report relates to irregular jurisdiction exercised by the A.O. There was dispute regarding the correct A.O. who would exercised jurisdiction over the case. But there was no confusion regarding officer passing the assessment order having the powers to act as an A.O., whereas in assessee's case Addl. CIT, Range-7 was divested of the powers of A.O. with effect from 15.11.2014. Therefore, the order u/s 143(3) passed by Addl. CIT, Range-7 on 27.02.2015 is illegal and not sustainable in law. That being so, we decline to interfere with the order of Id. C.I T.(A), His order on this jurisdictional issue is, therefore, upheld. That is, the conclusions arrived at by the CIT(A) are, therefore, correct and admit no interference by us
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