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2022 (3) TMI 218 - AT - Income TaxPower to Addl. CIT to perform as AO - Validity of the assessment order - Order passed by Addl.CIT with or without proper authorization - whether Department validly authorize or empower the Addl.CIT to act as an Assessing Officer? - jurisdiction of Addl. CIT to pass the assessment order in the absence of any order from the Board and subsequent authorization by the concerned CIT/PCIT u/s. 120(4)(b) - HELD THAT:- Issue squarely covered in favour of assessee by the order of Tribunal in assessee’s own case none of the notifications referred to by the Department validly authorize or empower the Addl.CIT to act as an Assessing Officer. In the present case as well the Revenue has not been able to produce the authorization u/s. 120(4)(b) of the Act.Thus in view of the facts of the case and the decisions relied on by the assessee, we find merit in the additional grounds challenging validity of assessment order passed by Addl.CIT without proper authorization. The assessee succeeds on the additional ground of appeal
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