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“Section 120(4)(b)”

Section References (mined)Section 120Section 120(4)(b)58 judgments

The decision most relied on for Section 120(4)(b) is CIT v. NHK Japan Broadcasting Corporation (305 ITR 137), cited in 96 judgments on BharatTax.

Leading authorities on Section 120(4)(b)

CIT v. NHK Japan Broadcasting Corporation
305 ITR 137 · 2008 · High Court
96
citing judgments

When no specific statutory period of limitation exists, proceedings under Section 201(1) and 201(1A) of the Income-tax Act, particularly for payments to non-residents, must be initiated within a reasonable period of four years. This limitation also applies to consequential penalty proceedings under Section 271C.

CIT v. Varas International
284 ITR 80 · Supreme Court
79
citing judgments

An appellate authority can admit additional legal grounds for the first time, even if not raised earlier, provided these grounds are purely legal, go to the root of the matter, and the relevant facts for their adjudication are already on record.

CIT v. Mahalaxmi Glass Works (P) Ltd.
318 ITR 116 · 2009 · High Court
64
citing judgments

When the valuation of closing stock is adjusted to include CENVAT or Modvat credit under Section 145A, a corresponding adjustment must also be made to the opening stock.

CIT v. Mahavir Alluminium Ltd.
297 ITR 77 · 2008 · High Court
58
citing judgments

When the Assessing Officer revalues the closing stock, the opening stock must also be revalued on the same basis to ensure consistency in the method of accounting and proper computation of business income.

CIT v. K. Ravindranathan Nair
295 ITR 228 · 2007 · Supreme Court
57
citing judgments

The computation of deduction under Section 80HHC requires applying the formula: Profits derived from exports = (Profits of the business x Export Turnover) / Total Turnover. For this calculation, miscellaneous income, sundry sales, and income from services, if not directly relatable to export activity, are generally to be excluded from "profits of the business" and "total turnover".

CIT v. Shakuntala Kantilal
190 ITR 56 · 1991 · High Court
45
citing judgments

Payments made by an assessee to release property from an encumbrance or settle disputes, which are essential for a sale transaction to materialize, are allowable as a deduction under Section 48 of the Income-tax Act for computing capital gains. Such expenditure either reduces the full value of consideration or is deductible from it.

ITA Nos.162, 164, 165, 167 & 168 of 2002 Page 24 of 51 in CIT v. SS Ahluwalia
138 ITR 391 · 1982 · High Court
34
citing judgments

An appellate tribunal ought to remand a matter rather than set aside assessments entirely when jurisdiction is in question.

CIT v. Jain Exports (P.) Ltd.
35 Taxmann.com 540 · 2013 · High Court
32
citing judgments

A credit amount outstanding for several years cannot be treated as a remission or cessation of a trading liability under Section 41(1) merely because the assessee could not prove the genuineness of the transaction or because the liability is barred by limitation.

Judgments citing Section 120(4)(b)

Visakhapatnam Port Authority, Visakhapatnam vs. The ACIT, Visakhapatnam

In the result, CO raised by the assessee is disposed off as discussed herein above

ITA 397/VIZ/2014[2011-12]Status: DisposedITAT Visakhapatnam27 Sept 2023AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

आयकरअपील"यअ"धकरण, "वशाखापटणमपीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ीदु"वू"आरएलरे"डी, "या"यकसद

Visakhapatnam Port Authority, Visakhapatnam vs. The ACIT, Visakhapatnam

In the result, CO raised by the assessee is disposed off as discussed herein above

ITA 396/VIZ/2014[2010-11]Status: DisposedITAT Visakhapatnam27 Sept 2023AY 2010-11

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

आयकरअपील"यअ"धकरण, "वशाखापटणमपीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ीदु"वू"आरएलरे"डी, "या"यकसद

Visakhapatnam Port Authority, Visakhapatnam vs. The ACIT, Circle - 1(1), Visakhapatnam

In the result, CO raised by the assessee is disposed off as discussed herein above

ITA 26/VIZ/2014[2011-12]Status: DisposedITAT Visakhapatnam27 Sept 2023AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

आयकरअपील"यअ"धकरण, "वशाखापटणमपीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ीदु"वू"आरएलरे"डी, "या"यकसद

Visakhapatnam Port Authority, Visakhapatnam vs. The Addl. CIT., Visakhapatnam

In the result, CO raised by the assessee is disposed off as discussed herein above

ITA 25/VIZ/2014[2010-11]Status: DisposedITAT Visakhapatnam27 Sept 2023AY 2010-11

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

आयकरअपील"यअ"धकरण, "वशाखापटणमपीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ीदु"वू"आरएलरे"डी, "या"यकसद

M/S. Ganna Vikas Parishad, Budhana, Uttar Pradesh vs. JCIT, Muzaffarnagar

ITA 6481/DEL/2014[2010-11]Status: DisposedITAT Delhi31 May 2023AY 2010-11

Bench: Shri Kul Bharatassessment Year: 2010-11

Section 120(4)(b)Section 124(3)Section 124(4)Section 12ASection 143(1)Section 143(2)Section 143(3)Section 2Section 2(24)Section 5

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER Assessment Year

Sandoz P.Ltd, Mumbai vs. Addl CIT Cir 7(1), Mumbai

In the result, the appeals by the assessee for assessment years 2005-06

ITA 3871/MUM/2013[2005-06]Status: DisposedITAT Mumbai09 Dec 2022AY 2005-06

Bench: Shri M. Balaganesh & Shri Sandeep Singh Karhail

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Prakash Mane
Section 120(4)(b)Section 127Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 250

notice under section 143(2) and passing the assessment order under section 143(3) of the Act, in absence of an order under section 120(4)(b) of the Act. 3. In its appeals, the assessee has raised, inter-alia, the following common additional grounds of appeal: “The following Grounds ... exercise the powers of performing the functions of an assessing officer, without establishing that he possess such jurisdiction conferred on him under section 120(4)(b) of the Act. Accordingly, in the absence of an order under section 120(4)(b) conferring jurisdiction on the Addl. CIT the assessment order

Sandoz P.Ltd, Mumbai vs. Addl CIT Cir 7(1), Mumbai

In the result, the appeals by the assessee for assessment years 2005-06

ITA 3870/MUM/2013[2006-07]Status: DisposedITAT Mumbai09 Dec 2022AY 2006-07

Bench: Shri M. Balaganesh & Shri Sandeep Singh Karhail

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Prakash Mane
Section 120(4)(b)Section 127Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 250

notice under section 143(2) and passing the assessment order under section 143(3) of the Act, in absence of an order under section 120(4)(b) of the Act. 3. In its appeals, the assessee has raised, inter-alia, the following common additional grounds of appeal: “The following Grounds ... exercise the powers of performing the functions of an assessing officer, without establishing that he possess such jurisdiction conferred on him under section 120(4)(b) of the Act. Accordingly, in the absence of an order under section 120(4)(b) conferring jurisdiction on the Addl. CIT the assessment order

DCIT Cir 7(1), Mumbai vs. Sandoz P. Ltd, Mumbai

In the result, the appeals by the assessee for assessment years 2005-06

ITA 3740/MUM/2013[2005-06]Status: DisposedITAT Mumbai09 Dec 2022AY 2005-06

Bench: Shri M. Balaganesh & Shri Sandeep Singh Karhail

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Prakash Mane
Section 120(4)(b)Section 127Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 250

notice under section 143(2) and passing the assessment order under section 143(3) of the Act, in absence of an order under section 120(4)(b) of the Act. 3. In its appeals, the assessee has raised, inter-alia, the following common additional grounds of appeal: “The following Grounds ... exercise the powers of performing the functions of an assessing officer, without establishing that he possess such jurisdiction conferred on him under section 120(4)(b) of the Act. Accordingly, in the absence of an order under section 120(4)(b) conferring jurisdiction on the Addl. CIT the assessment order

DCIT 7(1), Mumbai vs. Sandoz P.Ltd, Mumbai

In the result, the appeals by the assessee for assessment years 2005-06

ITA 3733/MUM/2013[2006-07]Status: DisposedITAT Mumbai09 Dec 2022AY 2006-07

Bench: Shri M. Balaganesh & Shri Sandeep Singh Karhail

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Prakash Mane
Section 120(4)(b)Section 127Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 250

notice under section 143(2) and passing the assessment order under section 143(3) of the Act, in absence of an order under section 120(4)(b) of the Act. 3. In its appeals, the assessee has raised, inter-alia, the following common additional grounds of appeal: “The following Grounds ... exercise the powers of performing the functions of an assessing officer, without establishing that he possess such jurisdiction conferred on him under section 120(4)(b) of the Act. Accordingly, in the absence of an order under section 120(4)(b) conferring jurisdiction on the Addl. CIT the assessment order

Emerson Network Power (India) P.Ltd, Thane vs. Addl CIT RG 1, Thane

In the result, both the appeals of the assessee are allowed

ITA 1771/MUM/2015[2010-11]Status: DisposedITAT Mumbai22 Jun 2022AY 2010-11
Section 120(4)(b)Section 127Section 142(1)Section 143(2)Section 143(3)Section 144C(5)

JCIT 26/06/2019 11 Letter dated 26.06.2019 addressed to Assistant . Commissioner of Income Tax, Circle-3, Thane, requesting copies of order under section 120(4)(b) and section 127 of the Act 12. 16/12/2019 Letter dated 16.12.2019 addressed to Assistant Commissioner of Income Tax, Circle-3, Thane, requesting copies of order ... treating the assignment order referred in AY 2010-11 order to for the same purpose as S. be sufficient for the purposes of Section 120(4)(b) as well as 120(4)(b) and S. 127, only S. 127 of the Act, whereas the Act requires 2 different orders 'Form

Emerson Network Power (India) P. Ltd, Thane vs. JCIT RG 1, Thane

In the result, both the appeals of the assessee are allowed

ITA 1975/MUM/2014[2009-10]Status: DisposedITAT Mumbai22 Jun 2022AY 2009-10
Section 120(4)(b)Section 127Section 142(1)Section 143(2)Section 143(3)Section 144C(5)

JCIT 26/06/2019 11 Letter dated 26.06.2019 addressed to Assistant . Commissioner of Income Tax, Circle-3, Thane, requesting copies of order under section 120(4)(b) and section 127 of the Act 12. 16/12/2019 Letter dated 16.12.2019 addressed to Assistant Commissioner of Income Tax, Circle-3, Thane, requesting copies of order ... treating the assignment order referred in AY 2010-11 order to for the same purpose as S. be sufficient for the purposes of Section 120(4)(b) as well as 120(4)(b) and S. 127, only S. 127 of the Act, whereas the Act requires 2 different orders 'Form

DCIT 1(3)(2), Mumbai vs. Tata Communication Limited, Mumbai

In the result, this appeal by the assessee is allowed

ITA 1561/MUM/2015[2010-11]Status: DisposedITAT Mumbai23 Feb 2022AY 2010-11

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 7514 /मुं/2011 ("न. व. 2007-08 ) आअसं. 6781/मुं/2012 ("न.व. 2008-09) आअसं. 572/मुं/2014 ("न.व. 2009-10) आअसं. 1106/मुं/2015 ("न.व. 2010-11) Tata Communications Ltd. (Formerly Videsh Sanchar Nigam Ltd.) Videsh Sanchar Nigam Bhavan, M.G Road, Fort, Mumbai 400 001 ...... अपीलाथ" /Appellant Pan: Aaccv-2808-C बनाम Vs. Additional Commissioner Of Income Tax, Range 1(3), Room No.540, Aaykar Bhavan, M.K.Road, Mumbai 400 020 ..... ""तवाद"/Respondent आअसं. 1657/मुं/2014 ("न.व. 2009-10) आअसं. 1561/मुं/2015 ("न.व. 2010-11) The Dcit -1(3) Room No.564,Aaykar Bhavan, M.K.Road, ...... अपीलाथ" /Appellant Mumbai 400 020 बनाम Vs.

For Appellant: Shri J.D. Mistry, Sr. Advocate with S/Shri Harsh M. Kapadia and K.DamaniaFor Respondent: Shri. Vatsalya Saxena& Shri B.K.Bagchi
Section 120(4)(b)Section 143(3)

exercise the powers of performing the functions of an Assessing Officer without establishing that he possesses such jurisdiction conferred on him under section 120(4)(b) of the Act. Accordingly, in the absence of appropriate orders u/s. 120(4)(b): a. From the Board, empowering the Principal Chief Commissioner ... above and hold that in the facts of the present case, the Addl. CIT in the absence of a valid order under section 120(4)(b) as well as section 127(1) of the Act could not have exercised his power as an Assessing Officer to pass the impugned assessment

Tata Communications Ltd, Mumbai vs. DCIT 1(3)(2), Mumbai

In the result, this appeal by the assessee is allowed

ITA 1106/MUM/2015[2010-11]Status: DisposedITAT Mumbai23 Feb 2022AY 2010-11

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 7514 /मुं/2011 ("न. व. 2007-08 ) आअसं. 6781/मुं/2012 ("न.व. 2008-09) आअसं. 572/मुं/2014 ("न.व. 2009-10) आअसं. 1106/मुं/2015 ("न.व. 2010-11) Tata Communications Ltd. (Formerly Videsh Sanchar Nigam Ltd.) Videsh Sanchar Nigam Bhavan, M.G Road, Fort, Mumbai 400 001 ...... अपीलाथ" /Appellant Pan: Aaccv-2808-C बनाम Vs. Additional Commissioner Of Income Tax, Range 1(3), Room No.540, Aaykar Bhavan, M.K.Road, Mumbai 400 020 ..... ""तवाद"/Respondent आअसं. 1657/मुं/2014 ("न.व. 2009-10) आअसं. 1561/मुं/2015 ("न.व. 2010-11) The Dcit -1(3) Room No.564,Aaykar Bhavan, M.K.Road, ...... अपीलाथ" /Appellant Mumbai 400 020 बनाम Vs.

For Appellant: Shri J.D. Mistry, Sr. Advocate with S/Shri Harsh M. Kapadia and K.DamaniaFor Respondent: Shri. Vatsalya Saxena& Shri B.K.Bagchi
Section 120(4)(b)Section 143(3)

exercise the powers of performing the functions of an Assessing Officer without establishing that he possesses such jurisdiction conferred on him under section 120(4)(b) of the Act. Accordingly, in the absence of appropriate orders u/s. 120(4)(b): a. From the Board, empowering the Principal Chief Commissioner ... above and hold that in the facts of the present case, the Addl. CIT in the absence of a valid order under section 120(4)(b) as well as section 127(1) of the Act could not have exercised his power as an Assessing Officer to pass the impugned assessment

Tata Communications Limited(Formerly Videsh Sanchar Nigam Ltd.), Mumbai vs. Addl. CIT Range - 1(3), Mumbai

In the result, this appeal by the assessee is allowed

ITA 572/MUM/2014[2009-10]Status: DisposedITAT Mumbai23 Feb 2022AY 2009-10

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 7514 /मुं/2011 ("न. व. 2007-08 ) आअसं. 6781/मुं/2012 ("न.व. 2008-09) आअसं. 572/मुं/2014 ("न.व. 2009-10) आअसं. 1106/मुं/2015 ("न.व. 2010-11) Tata Communications Ltd. (Formerly Videsh Sanchar Nigam Ltd.) Videsh Sanchar Nigam Bhavan, M.G Road, Fort, Mumbai 400 001 ...... अपीलाथ" /Appellant Pan: Aaccv-2808-C बनाम Vs. Additional Commissioner Of Income Tax, Range 1(3), Room No.540, Aaykar Bhavan, M.K.Road, Mumbai 400 020 ..... ""तवाद"/Respondent आअसं. 1657/मुं/2014 ("न.व. 2009-10) आअसं. 1561/मुं/2015 ("न.व. 2010-11) The Dcit -1(3) Room No.564,Aaykar Bhavan, M.K.Road, ...... अपीलाथ" /Appellant Mumbai 400 020 बनाम Vs.

For Appellant: Shri J.D. Mistry, Sr. Advocate with S/Shri Harsh M. Kapadia and K.DamaniaFor Respondent: Shri. Vatsalya Saxena& Shri B.K.Bagchi
Section 120(4)(b)Section 143(3)

exercise the powers of performing the functions of an Assessing Officer without establishing that he possesses such jurisdiction conferred on him under section 120(4)(b) of the Act. Accordingly, in the absence of appropriate orders u/s. 120(4)(b): a. From the Board, empowering the Principal Chief Commissioner ... above and hold that in the facts of the present case, the Addl. CIT in the absence of a valid order under section 120(4)(b) as well as section 127(1) of the Act could not have exercised his power as an Assessing Officer to pass the impugned assessment

DCIT 1(3), Mumbai vs. Tata Communication Ltd, Mumbai

In the result, this appeal by the assessee is allowed

ITA 1657/MUM/2014[2009-10]Status: DisposedITAT Mumbai23 Feb 2022AY 2009-10

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 7514 /मुं/2011 ("न. व. 2007-08 ) आअसं. 6781/मुं/2012 ("न.व. 2008-09) आअसं. 572/मुं/2014 ("न.व. 2009-10) आअसं. 1106/मुं/2015 ("न.व. 2010-11) Tata Communications Ltd. (Formerly Videsh Sanchar Nigam Ltd.) Videsh Sanchar Nigam Bhavan, M.G Road, Fort, Mumbai 400 001 ...... अपीलाथ" /Appellant Pan: Aaccv-2808-C बनाम Vs. Additional Commissioner Of Income Tax, Range 1(3), Room No.540, Aaykar Bhavan, M.K.Road, Mumbai 400 020 ..... ""तवाद"/Respondent आअसं. 1657/मुं/2014 ("न.व. 2009-10) आअसं. 1561/मुं/2015 ("न.व. 2010-11) The Dcit -1(3) Room No.564,Aaykar Bhavan, M.K.Road, ...... अपीलाथ" /Appellant Mumbai 400 020 बनाम Vs.

For Appellant: Shri J.D. Mistry, Sr. Advocate with S/Shri Harsh M. Kapadia and K.DamaniaFor Respondent: Shri. Vatsalya Saxena& Shri B.K.Bagchi
Section 120(4)(b)Section 143(3)

exercise the powers of performing the functions of an Assessing Officer without establishing that he possesses such jurisdiction conferred on him under section 120(4)(b) of the Act. Accordingly, in the absence of appropriate orders u/s. 120(4)(b): a. From the Board, empowering the Principal Chief Commissioner ... above and hold that in the facts of the present case, the Addl. CIT in the absence of a valid order under section 120(4)(b) as well as section 127(1) of the Act could not have exercised his power as an Assessing Officer to pass the impugned assessment

Tata Communications Ltd ( Formerly Videsh Sanchar Nigam Ltd), Mumbai vs. Addl CIT RG 1(3), Mumbai

In the result, this appeal by the assessee is allowed

ITA 6781/MUM/2012[2008-09]Status: DisposedITAT Mumbai23 Feb 2022AY 2008-09

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 7514 /मुं/2011 ("न. व. 2007-08 ) आअसं. 6781/मुं/2012 ("न.व. 2008-09) आअसं. 572/मुं/2014 ("न.व. 2009-10) आअसं. 1106/मुं/2015 ("न.व. 2010-11) Tata Communications Ltd. (Formerly Videsh Sanchar Nigam Ltd.) Videsh Sanchar Nigam Bhavan, M.G Road, Fort, Mumbai 400 001 ...... अपीलाथ" /Appellant Pan: Aaccv-2808-C बनाम Vs. Additional Commissioner Of Income Tax, Range 1(3), Room No.540, Aaykar Bhavan, M.K.Road, Mumbai 400 020 ..... ""तवाद"/Respondent आअसं. 1657/मुं/2014 ("न.व. 2009-10) आअसं. 1561/मुं/2015 ("न.व. 2010-11) The Dcit -1(3) Room No.564,Aaykar Bhavan, M.K.Road, ...... अपीलाथ" /Appellant Mumbai 400 020 बनाम Vs.

For Appellant: Shri J.D. Mistry, Sr. Advocate with S/Shri Harsh M. Kapadia and K.DamaniaFor Respondent: Shri. Vatsalya Saxena& Shri B.K.Bagchi
Section 120(4)(b)Section 143(3)

exercise the powers of performing the functions of an Assessing Officer without establishing that he possesses such jurisdiction conferred on him under section 120(4)(b) of the Act. Accordingly, in the absence of appropriate orders u/s. 120(4)(b): a. From the Board, empowering the Principal Chief Commissioner ... above and hold that in the facts of the present case, the Addl. CIT in the absence of a valid order under section 120(4)(b) as well as section 127(1) of the Act could not have exercised his power as an Assessing Officer to pass the impugned assessment

Tata Communication Ltd. (Formerly Known As Videsh Sanchar Nigam Ltd.), Mumbai vs. Addl.C.I.T.RG.1(3), Mumbai

In the result, this appeal by the assessee is allowed

ITA 7514/MUM/2011[2007-08]Status: DisposedITAT Mumbai23 Feb 2022AY 2007-08

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 7514 /मुं/2011 ("न. व. 2007-08 ) आअसं. 6781/मुं/2012 ("न.व. 2008-09) आअसं. 572/मुं/2014 ("न.व. 2009-10) आअसं. 1106/मुं/2015 ("न.व. 2010-11) Tata Communications Ltd. (Formerly Videsh Sanchar Nigam Ltd.) Videsh Sanchar Nigam Bhavan, M.G Road, Fort, Mumbai 400 001 ...... अपीलाथ" /Appellant Pan: Aaccv-2808-C बनाम Vs. Additional Commissioner Of Income Tax, Range 1(3), Room No.540, Aaykar Bhavan, M.K.Road, Mumbai 400 020 ..... ""तवाद"/Respondent आअसं. 1657/मुं/2014 ("न.व. 2009-10) आअसं. 1561/मुं/2015 ("न.व. 2010-11) The Dcit -1(3) Room No.564,Aaykar Bhavan, M.K.Road, ...... अपीलाथ" /Appellant Mumbai 400 020 बनाम Vs.

For Appellant: Shri J.D. Mistry, Sr. Advocate with S/Shri Harsh M. Kapadia and K.DamaniaFor Respondent: Shri. Vatsalya Saxena& Shri B.K.Bagchi
Section 120(4)(b)Section 143(3)

exercise the powers of performing the functions of an Assessing Officer without establishing that he possesses such jurisdiction conferred on him under section 120(4)(b) of the Act. Accordingly, in the absence of appropriate orders u/s. 120(4)(b): a. From the Board, empowering the Principal Chief Commissioner ... above and hold that in the facts of the present case, the Addl. CIT in the absence of a valid order under section 120(4)(b) as well as section 127(1) of the Act could not have exercised his power as an Assessing Officer to pass the impugned assessment

Jindal Steel & Power Ltd., Hisar vs. JCIT, Hisar

In the result, the appeal of the assessee is partly allowed

ITA 619/DEL/2015[2010-11]Status: DisposedITAT Delhi17 Sept 2021AY 2010-11

Bench: Ms. Suchitra Kambledr. B. R. R. Kumar(Through Video Conferencing)

For Appellant: Sh. Salil Kapoor, AdvFor Respondent: Sh. Surenderpal, CIT DR
Section 143(3)Section 144CSection 144C(13)Section 254Section 92C

Officer under this Act.” 28. The above provision provides that Joint Commissioner to be Assessing Officer only when he has been directed under section 120(4)(b) by the Board to act as an Assessing Officer. 29. For the sake of clarity, Section 120 is reproduced as under: “Jurisdiction ... perform functions and, exercise powers of an Assessing Officer 32 Jindal Steel & Power Ltd. only if he is specifically directed under section 120(4)(b).” 31. According to Section 120(1) and (2) of the I.T. Act, the Board may assign to Income Tax Authorities to exercise