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2019 (4) TMI 510 - AT - Income TaxPower of Addl. CIT to pass assessment order - Jurisdiction of Addl. CIT to act as an AO - absence of a valid order u/s 120(4)(b) as well as section 127(1) - admission of Additional Ground - HELD THAT:- We follow the decision of the Tribunal in Tata Sons Ltd. [2016 (10) TMI 1228 - ITAT MUMBAI] and hold that in the facts of the present case, the Addl. CIT in the absence of a valid order u/s 120(4)(b) as well as section 127(1) of the Act could not have exercised powers of an Assessing Officer to pass the impugned assessment order. Accordingly, the impugned assessment order is annulled/quashed.
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