Allowing the additional grounds raised by the assessee the Tribunal held that , though, by virtue of the retrospective amendment to S. 2(7A), the Addl CIT is an Assessing Officer, he can act as such only if there is a notification issued by the CBDT u/s 120(4)(b) or if there is an order u/s 127 transferring jurisdiction from the DCIT to the Addl CIT. In the absence of either, the assessment order is without jurisdiction and has to be quashed as null and void. The fact that the assessee co-operated is irrelevant because there is no estoppel. The argument of the Dept that as the order is passed by a higher officer, there is no prejudice to the assessee is not acceptable. The matter also cannot be remanded back . ( ITA No.3927/Mum/2017 dt. 16.08.2019)(AY. 2003-04 , 2004-05)
Tata Communications Ltd. v. Addl. CIT (Mum)(Trib),www.itatonline.org
S. 2(7A) : Assessing Officer – Jurisdiction- The Addl CIT is an Assessing Officer, he can act as such only if there is a notification issued by the CBDT u/s 120(4)(b) or if there is an order u/s 127 transferring jurisdiction from the DCIT to the Addl CIT -In the absence of either, the assessment order is without jurisdiction and has to be quashed as null and void- No estoppel against the law- Additional ground of assessee on jurisdictional issue is allowed . [ S. 2(28c ),120(4) 127 , 254(1) ]