https://www.taxtmi.com/caselaws?id=213789 A Joint Commissioner can act as an Assessing Officer only when specifically authorised under section 120(4)(b) to exercise Assessing Officer powers. General territorial or administrative allocation under section 120(1) or section 120(2) does not by itself confer that status. As no specific order under section 120(4)(b) or notification under section 120(6) authorised the Joint Commissioner for the assessee, the reasons recorded and notice under section 148 were without jurisdiction. The defect could not be cured by section 292B, so the reassessment was invalid and liable to be cancelled in favour of the assessee. en-us Fri, 27 Apr 2012 00:00:00 +0530 Wed, 30 May 2012 13:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213789 A Joint Commissioner can act as an Assessing Officer only when specifically authorised under section 120(4)(b) to exercise Assessing Officer powers. General territorial or administrative allocation under section 120(1) or section 120(2) does not by itself confer that status. As no specific order under section 120(4)(b) or notification under section 120(6) authorised the Joint Commissioner for the assessee, the reasons recorded and notice under section 148 were without jurisdiction. The defect could not be cured by section 292B, so the reassessment was invalid and liable to be cancelled in favour of the assessee. Case-Laws Income Tax Fri, 27 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213789