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2017 (12) TMI 297 - AT - Income TaxValidity of the assessment made as the Additional CIT - Lack of inherent jurisdiction - transfer of case - Held that:- Revenue has not been able to demonstrate that the Additional Commissioner of Income tax who had passed the assessment order had valid authority to perform and exercise the powers and functions of an Assessing Officer of the assessee and to pass the impugned assessment order. Identical issue came up for consideration before the Tribunal in the case of Tata Communications Ltd. for A.Y. 2002-03,wherein decide the issue in favour of the assessee and quashed the assessment made by the Assessing Officer. The learned Standing Counsel even though tried his best and submitted exhaustive arguments to compel us to take a different view from the view which has been take by the co-ordinate bench under similar facts and circumstances of the case of the assessee in A.Y. 2001-02, he could not adduce any cogent material or evidence, which may prove that the facts and issue involved in the impugned assessment year in the additional ground taken by the assessee is different from that of A.Y. 2001-02. He went on again and again submitting before this Tribunal that if the entire order is quashed after such a long time without deciding the merits of the case, would cause unusual financial burden on the Revenue to refund the taxes paid. The Standing Counsel should understand that this Tribunal is not to decide the mercy petition but has to decide the issue before it in accordance with the settled judicial principles of law. The Tribunal is not to decide the issue on the basis of human and irrelevant consideration. We noted that Hon’ble Supreme Court in the case of CIT vs. Shelly Products & Another (2003 (5) TMI 4 - SUPREME Court) clearly held that taxes paid by the assessee on the returned income cannot be refunded. We, therefore, following the principle of judicial discipline hold that in the facts of the present case, the Additional CIT in the absence of a valid order u/s. 120(4)(b) has well as section 127(1) of the Act would not have exercised power of a Assessing Officer to pass impugned assessment order. Accordingly, the impugned assessment order passed is without jurisdiction would have no show and, therefore, quash the same.
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