https://www.taxtmi.com/caselaws?id=769823 ITAT Raipur quashed an assessment order passed by Additional CIT, Range-1, Raipur under section 144. The tribunal held that the Additional CIT lacked jurisdiction to function as an Assessing Officer without a proper order under section 120(4)(b) by the competent authority. The assumption of jurisdiction by the Range head without such authorization was deemed contrary to law, following the precedent in Jindal Power Ltd. Additionally, no transfer order under section 127 was issued. The tribunal concluded that absent inherent jurisdiction, the assessment order dated 03.02.2014 could not survive and directed its quashing. en-us Thu, 30 Jan 2025 00:00:00 +0530 Sat, 03 May 2025 14:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769823 ITAT Raipur quashed an assessment order passed by Additional CIT, Range-1, Raipur under section 144. The tribunal held that the Additional CIT lacked jurisdiction to function as an Assessing Officer without a proper order under section 120(4)(b) by the competent authority. The assumption of jurisdiction by the Range head without such authorization was deemed contrary to law, following the precedent in Jindal Power Ltd. Additionally, no transfer order under section 127 was issued. The tribunal concluded that absent inherent jurisdiction, the assessment order dated 03.02.2014 could not survive and directed its quashing. Case-Laws Income Tax Thu, 30 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769823