Jurisdiction of Additional Commissioner to conduct scrutiny assessment and pass assessment order under Act is under challenge, revenue is under an obligation to bring on record copy of order(s) transferring jurisdiction to Additional Commissioner to justify basis of authority of Additional Commissioner to perform functions and exercise powers of an Assessing Officer and pass assessment order. Where assessee’s case was transferred from Deputy Commissioner to Additional Commissioner and again back to Deputy Commissioner, and thereafter again to Additional Commissioner, in absence of separate orders passed under section 120(4)(b) authorising Additional Commissioner to perform functions and exercise powers of an Assessing Officer under section 2(7A) and also in absence of any order passed transferring jurisdiction under section 127, impugned final assessment order passed under section 143(3), read with section 144C(13), in case of assessee, by Additional Commissioner was without jurisdiction and, hence, was to be set aside. (AY. 2007-08)