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2019 (12) TMI 1175 - AT - Income TaxReopening of assessment - jurisdiction and authority of the Assessing Officer who passed reassessment order under section 143(3) read with section 147 - whether the learned Joint Commissioner of Income-tax who passed the reassessment order dated March 20, 2015 is vested with jurisdiction and authority to pass such order in absence of proper order under section 120(4)(b)? - HELD THAT:- Revenue has failed to file any order passed by the Principal Chief Commissioner of Income-tax/Chief Commissioner of Income-tax/Principal Commissioner of Income-tax, under section 120(4)(b), authorising the Joint Commissioner of Income-tax to act as an Assessing Officer in the case of the assessee. We further noted that although the Revenue filed copy of the Board's general notification authorising Joint Commissioner of Income-tax/ Additional Commissioner of Income-tax to act as an Assessing Officer, but failed to file the order of the Principal Commissioner of Income-tax under section 120(4)(b) of the Act, empowering the Joint Commissioner of Income-tax to act as an Assessing Officer. We further noted that although, the Revenue has filed order of the Principal Commissioner of Income-tax-17, Mumbai passed under section 120(1) and (2) of the Act, but said order is not under section 120(4)(b) of the Act. Therefore, we are of the considered view that the reassessment order passed by the Joint Commissioner of Income-tax-Range17, Mumbai is void ab initio and liable to be quashed, because, the Assessing Officer who had passed reassessment order does not had valid jurisdiction and authority to pass such order, in absence of proper order in writing under section 120(4)(b) of the Income-tax Act, 1961. Reassessment order passed by the Joint Commissioner of Income-tax, Range-17, Mumbai is void ab initio and liable to be quashed, because the Assessing Officer who had passed the assessment order does not possesses valid authority and jurisdiction to pass such order in absence of separate order under section 120(4)(b) of the Act. Case followed M/S. TATA COMMUNICATIONS LTD., (FORMERLY VIDESH SANCHAR NIGAM LTD.,) VERSUS ADDITIONAL COMMISSIONER OF INCOME TAX RANGE-1 (3) , MUMBAI AND VICE-VERSA [2019 (8) TMI 1446 - ITAT MUMBAI] - Decided in favour of assessee.
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