The assessee raised an additional ground before the Tribunal challenging the jurisdiction of the Additional Commissioner to pass the assessment order in the absence of valid authorisation under sections 120(4)(b) and 127. The Tribunal held that a challenge to the authority of the officer to frame the assessment is a pure question of law going to the root of the matter and can be raised at any stage if no fresh investigation of facts is required. Since the Revenue failed to produce any order empowering the Additional Commissioner to act as the Assessing Officer or transferring jurisdiction in accordance with law, the assessment order was held to be without jurisdiction and was quashed. (AY. 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 120: Jurisdiction of income-tax authorities-Assessment-Jurisdiction-Additional Commissioner acting as Assessing Officer-Absence of authorisation under sections 120(4)(b) and 127-Assessment without jurisdiction liable to be quashed-Additional legal grounds challenging jurisdiction admissible before Tribunal.
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