https://www.taxtmi.com/caselaws?id=68772 Jurisdiction to act as assessing officer depended on statutory vesting under sections 2(7A) and 120, read with the relevant CBDT notifications and instructions. The Tribunal held that the notification permitting Jt. CITs to perform assessing officer functions applied only where the CIT had specifically authorised that officer for the assessee's case, and no such authorisation for the Addl. CIT was shown on the record. It further held that proceedings under section 144A did not allow the Addl. CIT to take over the assessment role, because that provision separates supervisory guidance from assessment authority. The assessment order was therefore without jurisdiction and liable to be quashed. en-us Wed, 30 Mar 2005 00:00:00 +0530 Wed, 05 Jun 2024 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68772 Jurisdiction to act as assessing officer depended on statutory vesting under sections 2(7A) and 120, read with the relevant CBDT notifications and instructions. The Tribunal held that the notification permitting Jt. CITs to perform assessing officer functions applied only where the CIT had specifically authorised that officer for the assessee's case, and no such authorisation for the Addl. CIT was shown on the record. It further held that proceedings under section 144A did not allow the Addl. CIT to take over the assessment role, because that provision separates supervisory guidance from assessment authority. The assessment order was therefore without jurisdiction and liable to be quashed. Case-Laws Income Tax Wed, 30 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68772