It often happens in the income tax department. Many scrutiny cases are assigned to the range head who are of the rank of Joint Commissioner or Additional Commissioner of Income Tax . So , may the return was filed with the assessing officer of rank of Income Tax Officer or DCIT or ACIT rank, but you find that a notice from office of rang ehead asking questions for scrutiny of the case. In all those cases, the JCIT or Addl.CIT becomes the assessing officer . The power to assess comes from combined reading of section 120 and the definition of word assessing officer u/s 2(7A) which includes JCIT or ADDL.CIT as assessing officer . Section 2(7A) is given below :
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