TMI BlogJurisdiction of Addl. CIT to act as an AO - the Addl. CIT in the absence of a valid order u/s 120(4)(b)...Jurisdiction of Addl. CIT to act as an AO - the Addl. CIT in the absence of a valid order u/s 120(4)(b) as well as section 127(1) of the Act could not have exercised powers of an Assessing Officer to pass the impugned assessment order. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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