https://www.taxtmi.com/caselaws?id=464384 An Additional Commissioner can validly act as an Assessing Officer only when authorised under section 120(4)(b); a general notification under sections 120(1) and 120(2) is insufficient. Because the Revenue did not produce the specific authorisation order, the scrutiny notice under section 143(2) and the assessment under section 143(3) were without jurisdiction. The Tribunal also held that the jurisdictional objection, being a pure question of law based on record facts, could be raised for the first time in appeal, so the additional grounds were admitted and the assessee succeeded. en-us Fri, 09 Dec 2022 00:00:00 +0530 Sat, 25 Oct 2025 13:55:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464384 An Additional Commissioner can validly act as an Assessing Officer only when authorised under section 120(4)(b); a general notification under sections 120(1) and 120(2) is insufficient. Because the Revenue did not produce the specific authorisation order, the scrutiny notice under section 143(2) and the assessment under section 143(3) were without jurisdiction. The Tribunal also held that the jurisdictional objection, being a pure question of law based on record facts, could be raised for the first time in appeal, so the additional grounds were admitted and the assessee succeeded. Case-Laws Income Tax Fri, 09 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464384