2012 (12) TMI 291

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....has raised the following grievance:- "That the assessment order, having been passed by Tax Recovery Officer, who is not an Assessing Officer, is bad in laws and merits annulment". 3. The plea raised in this ground of appeal is purely a legal plea set out in a narrow compass of material facts. The assessee's income tax return, filed on 29.09.2007 disclosing a taxable income of Rs. 2,91,043/- was selected for scrutiny assessment under CASS and, accordingly, notices were issued u/s. 143(2) and 142(1) of the Act. It was in the exercise of powers under section 127(2) of the Act, that the CIT, Kolkata-XII had transferred this case to the Tax Recovery Officer-36, Kolkata, for disposal of time barring scrutiny assessment, and this transfer of....

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....property, arrest and detention of defaulter or appointment of receiver to manage moveable and unmoveable property of the defaulter. It is then pointed out that since the assessment year involved is 2006-07, the above provisions of law were not in force, and, therefore, very assumption of jurisdiction by the Assessing Officer. 6. Learned Departmental Representative, on the other hand, relied upon the stand of the authorities below. 7. We are unable to see any merits in assessee's plea. Section 2(7A) specifically covers an Income Tax Officer, and a Tax Recovery Officer, u/s. 2(44) has to be essentially an "Income Tax Officer" specifically authorised by a Commissioner of Income Tax or a Chief Commissioner of Income Tax, to exercise the p....