https://www.taxtmi.com/caselaws?id=390292 A Joint Commissioner can act as an Assessing Officer only if specifically directed under section 120(4)(b) to exercise that office's powers and functions. In the absence of any written order authorising the Joint Commissioner in the assessee's case, a general notification or an order under section 120(1) and (2) was insufficient. The objection was not one of territorial jurisdiction under section 124(3), but a challenge to authority to act at all. The reassessment was therefore held to be without jurisdiction and invalid, and the assessee's jurisdictional challenge succeeded. en-us Wed, 16 Oct 2019 00:00:00 +0530 Sat, 28 Dec 2019 10:38:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390292 A Joint Commissioner can act as an Assessing Officer only if specifically directed under section 120(4)(b) to exercise that office's powers and functions. In the absence of any written order authorising the Joint Commissioner in the assessee's case, a general notification or an order under section 120(1) and (2) was insufficient. The objection was not one of territorial jurisdiction under section 124(3), but a challenge to authority to act at all. The reassessment was therefore held to be without jurisdiction and invalid, and the assessee's jurisdictional challenge succeeded. Case-Laws Income Tax Wed, 16 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390292