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2019 (12) TMI 349 - AT - Income TaxScrutiny assessment u/s 143(3) - Valid Jurisdiction of Addl. CIT u/s 120(4)(b) - Jurisdiction was not assigned in the manner prescribed u/s 120 - Transfer of case u/s 127 from DCIT to Addl . CIT - Held that:- as per section 2(7A) of the Act, AO means inter alia an Addl. CIT who is directed under section 120(4)(b) to exercise or perform all or any of the powers and functions conferred on, or assigned to, an AO under the Act. As per Section 120(4)(b), the CBDT has to first empower the Commissioner to issue orders and then the said authority has to assign or confer the authority of the AO on the Addl. CIT. In the present case none of such notifications/ orders as required by section 120(4)(b) of the Act have bene issued. Further, as per section 127 of the Act when there is a transfer or jurisdiction, then the condition therein has to be fulfilled. In the present case, originally the jurisdiction to make the assessment over the company was with the DCIT. The assessment order has been passed by the Addl. CIT without any transfer or jurisdiction in his favour. Assessment framed under section 143(3) quashed.
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