“Section 144(4)(b)”
The decision most relied on for Section 144(4)(b) is Mega Corporation Ltd. v. ACIT (155 ITD 1019), cited in 24 judgments on BharatTax.
Leading authorities on Section 144(4)(b)
An assessment order passed without a valid order of transfer under Section 120(4)(b) of the Income Tax Act, 1961, is void and without jurisdiction.
An assessment order passed by an officer not authorized under Section 127, or without proper authorization, is void. The Additional Commissioner is an Assessing Officer only if directed under Section 2(7A) read with other relevant provisions.
An assessee's appeal should be admitted if they incurred a loss and were therefore not liable to pay advance tax as required by section 249(4)(b). In such cases, the appeal should be decided on its merits by the CIT(A).
An assessee is not obligated to compute and pay advance tax under sections 208 and 209 if they have no taxable income. Consequently, an appeal should not be dismissed for non-payment of advance tax in such circumstances.
An assessee cannot claim a deduction under Section 80P(2) if it was not claimed in the original return of income, even if otherwise eligible, due to the conditions stipulated in Section 80A(5).
