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2022 (6) TMI 1449 - AT - Income TaxJurisdiction of Additional CIT or JCIT without any independent order u/s. 120(4)(b) u/s. 127 - Jurisdiction of the Addl. CIT/JCIT for conducting the assessment proceedings and passing the draft / final assessment order in the absence of an order issued in writing u/s. 120(4)(b) pursuing the Addl. CIT/JCIT with the powers to perform the functions of “the Assessing Officer” - HELD THAT:- We find that in the instant case while the assessment proceedings u/s. 143(3) of the Act was initiated by issue of notice u/s. 143(2) of the Act by the ACIT, the draft and final assessment orders for both A.Yrs. 2009-10 and 2010-11 were passed by the Addl. CIT / JCIT without any independent order u/s. 120(4)(b) u/s. 127 of the Act. From the chronology of events, we find that assessee had repeatedly asked the ld. AO to produce such orders passed u/s. 120(4)(b) and u/s. 127 of the Act passed, if any. Despite giving sufficient time to the ld. DR to produce those orders, no such orders were produced by the ld. DR before us for both the assessment years. We find under similar facts and circumstances, this Tribunal had indeed admitted the additional grounds raised by the assessee after a long gap of 10 years or 15 years, as the case may be, and adjudicated those additional grounds and allowed the assessee’s appeal by quashing the assessments framed for want of orders u/s. 120(4)(b) and u/s. 127 in cases TATA SONS LTD. VERSUS ACIT CIR. 2 (3) , MUMBAI [2016 (10) TMI 1228 - ITAT MUMBAI], M/S. TATA COMMUNICATIONS LTD [2019 (8) TMI 1446 - ITAT MUMBAI], TATA COMMUNICATIONS LTD. [2022 (3) TMI 218 - ITAT MUMBAI]. We find that all the oral and written arguments of the ld. DR have been met in detail by the ld. AR before us as detailed supra. The issue in dispute is already addressed by the various decisions of the Tribunal which are reproduced in the ld. AR's rebuttal referred to supra. The same are not reiterated herein for the sake of brevity. As stated earlier, the issue is already settled by various decisions of the Tribunal in favour of the assessee. We hold that in the absence of separate order passed u/s. 120(4)(b) and order u/s. 127 of the Act, the Additional CIT / JCIT had no power to perform the functions of an Assessing Officer u/s. 2(7A) of the Act for both the years under consideration. Accordingly, the assessment orders framed by them are hereby quashed. Assessee appeal allowed.
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