https://www.taxtmi.com/caselaws?id=77147 Block assessments were valid where the Assessing Officer had been placed in additional charge of the Assistant Commissioner's office and exercised its powers. The de facto doctrine applied because the officer was clothed with the office's authority and functioned in that capacity; a later challenge to the appointment arrangement did not invalidate official acts. The Commissioner of Income-tax was competent to make the officiating arrangement, and no material displaced that authority. Accordingly, the officer was competent to complete block assessments, and the Tribunal's contrary view was unsustainable. 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 Block assessments were valid where the Assessing Officer had been placed in additional charge of the Assistant Commissioner's office and exercised its powers. The de facto doctrine applied because the officer was clothed with the office's authority and functioned in that capacity; a later challenge to the appointment arrangement did not invalidate official acts. The Commissioner of Income-tax was competent to make the officiating arrangement, and no material displaced that authority. Accordingly, the officer was competent to complete block assessments, and the Tribunal's contrary view was unsustainable. Case-Laws Income Tax Fri, 07 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77147