https://www.taxtmi.com/caselaws?id=463588 HC upheld the ITAT decision, refusing to interfere with the assessment because the taxpayer failed to produce the authorization showing the Addl. CIT, Range-23, New Delhi, was duly empowered as assessing officer. The court noted that, had proper authorisation been established, questions under s.124(3) and related jurisdictional issues would have required further consideration, but the mere reference to the CIT's order in the assessment record was insufficient to validate jurisdiction. Consequently the ITAT's conclusion that jurisdictional prerequisites were unmet was affirmed. en-us Wed, 20 Mar 2024 00:00:00 +0530 Mon, 08 Sep 2025 13:36:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463588 HC upheld the ITAT decision, refusing to interfere with the assessment because the taxpayer failed to produce the authorization showing the Addl. CIT, Range-23, New Delhi, was duly empowered as assessing officer. The court noted that, had proper authorisation been established, questions under s.124(3) and related jurisdictional issues would have required further consideration, but the mere reference to the CIT's order in the assessment record was insufficient to validate jurisdiction. Consequently the ITAT's conclusion that jurisdictional prerequisites were unmet was affirmed. Case-Laws Income Tax Wed, 20 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463588