Tribunal held that Additional Commissioner can function as an AO only when jurisdiction has been assigned to him by virtue of directions or orders issued under S. 120(4)(b) of the Act-No directions or orders assessment order passed by Additional Commissioner was illegal and without jurisdiction. (AY. 2011-12)
Nasir Ali v. ACIT (2020) 181 ITD 30 (Delhi)(Trib.)
S. 120 : Jurisdiction of income-tax authorities-Additional Commissioner can function as an AO only when jurisdiction has been assigned to him-No directions or orders assessment order passed by Additional Commissioner was illegal and without jurisdiction. [S. 120(4)(b), 124]