If Assessment Order Was Passed by Addl.CIT, You Must Check This to Get the Order Quashed !

assessment order

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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