In absence of an order u/s 120(4)(b) of the Act the Addl. CIT ...

Addl. CIT New Delhi can't act as Assessing Officer without section 120(4)(b) order; assessment order invalid.

October 30, 2015

Case Laws Income Tax AT

In absence of an order u/s 120(4)(b) of the Act the Addl. CIT Range-6, New Delhi lacks jurisdiction to exercise the functions of the AO and therefore consequently the order of assessment framed is without jurisdiction. - AT

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In absence of an order u/s 120(4)(b) of the Act the Addl. CIT ...

Addl. CIT New Delhi can't act as Assessing Officer without section 120(4)(b) order; assessment order invalid.

October 30, 2015

Case Laws Income Tax AT

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