https://www.taxtmi.com/caselaws?id=186273 An Additional Commissioner could not validly assume the role of Assessing Officer unless properly authorised under the Income-tax Act, and the communication relied on for such authority was insufficient as a jurisdictional order. In the absence of valid authorisation, the notice issued under section 143(2) was without authority. The notice was also issued beyond the statutory limitation period under the proviso to section 143(2). As a result, the assessment framed under section 143(3) was held unsustainable and quashed. en-us Wed, 08 Dec 2010 00:00:00 +0530 Mon, 21 Aug 2023 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186273 An Additional Commissioner could not validly assume the role of Assessing Officer unless properly authorised under the Income-tax Act, and the communication relied on for such authority was insufficient as a jurisdictional order. In the absence of valid authorisation, the notice issued under section 143(2) was without authority. The notice was also issued beyond the statutory limitation period under the proviso to section 143(2). As a result, the assessment framed under section 143(3) was held unsustainable and quashed. Case-Laws Income Tax Wed, 08 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186273