https://www.taxtmi.com/caselaws?id=77147 An Assessing Officer holding additional charge of Assistant Commissioner of Income-tax was treated as competent to complete block assessments under section 158BG where the Commissioner had entrusted the charge and the officer had exercised it for a substantial period. The note applies the de facto doctrine: official acts are not invalidated merely because the appointment or officiating arrangement is later questioned, provided the officer was clothed with the insignia of office and exercised its powers. It also records that the Commissioner was competent to make the officiating arrangement and that no material displaced that position. en-us Fri, 07 Aug 2009 00:00:00 +0530 Sat, 02 Feb 2013 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77147 An Assessing Officer holding additional charge of Assistant Commissioner of Income-tax was treated as competent to complete block assessments under section 158BG where the Commissioner had entrusted the charge and the officer had exercised it for a substantial period. The note applies the de facto doctrine: official acts are not invalidated merely because the appointment or officiating arrangement is later questioned, provided the officer was clothed with the insignia of office and exercised its powers. It also records that the Commissioner was competent to make the officiating arrangement and that no material displaced that position. Case-Laws Income Tax Fri, 07 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77147