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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether an Assessing Officer, who had been allowed to hold additional charge of the office of Assistant Commissioner of Income-tax, was competent to complete block assessments under section 158BG of the Income-tax Act, 1961.
Analysis: The materials on record showed that the officer had been entrusted with the additional charge of the office of Assistant Commissioner by the Commissioner of Income-tax and had exercised that charge for a substantial period before his regular promotion. The Court applied the de facto doctrine and held that where an officer is clothed with the insignia of the office and exercises its powers, the validity of official acts is not defeated merely because the appointment arrangement is questioned. The Court also noted that the Commissioner of Income-tax was competent to make such an officiating arrangement and that no material had been shown to displace that position.
Conclusion: The Assessing Officer was legally competent to make the block assessments, and the Tribunal's contrary finding was unsustainable.
Ratio Decidendi: An assessment made by an officer lawfully placed in additional charge and exercising the powers of the concerned office is valid under the de facto doctrine, and is not rendered void merely because the appointment arrangement is later questioned.
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