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2022 (3) TMI 147 - AT - Income TaxValidity of jurisdiction framed by Addl. CIT, Range-7, Kolkata - proof of order passed u/s 127(1) of the Act transferring jurisdiction to Addl. CIT - HELD THAT:- The department to perform various functions, we observe that the Add. CIT is not an AO within the meaning as defined by reason of fact u/s 2(7A) of the Act. From the perusal of the definition of AO, we note that the Add. CIT can be an AO and can exercise power as the Assessing Officer under an order of the Central Board of Direct Taxes and subject to such conditions and restrictions as may be specified therein empowering Principal Chief Commissioner or Chief Commissioner or commissioner to issue orders in writing - We note that the revenue has failed to place before us any such order passed u/s 120(4)(b) and order u/s 127 of the Act post restricting of jurisdiction vide notification no. 2752(E) w.e.f. 15.11.2014 for transferring jurisdiction to Add. CIT Range 7 as the earlier notification has been superseded by the above notification. We find merit in the contentions of the ld. AR with regard to invalid jurisdiction being exercised by Add. CIT who passed the order without there being an order u/s 127 of the Act pursuant to order u/s 120(4)(b). The case of the assessee is squarely covered by the decision of the coordinate bench in DCIT vs M/s. Ganesh Realty & Mall Development Pvt. Ltd.[2019 (1) TMI 1686 - ITAT KOLKATA] in which identical issue has been decided in favour of the assessee.
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