Assessment Order Invalidated as Addl. CIT Lacked Proper Authorization u/s 120(4)(b) of Income Tax Act.

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....Power to Addl. CIT to perform as AO - Validity of the assessment order - none of the notifications referred to by the Department validly authorize or empower the Addl.CIT to act as an Assessing Officer. - Revenue has not been able to produce the authorization u/s. 120(4)(b) of the Act. - The impugned assessment order is held to be bad in law, passed without jurisdiction and hence, quashed. - AT....