Validity of notice issued by AO u/s 148 pursuant to directions of CIT u/s. 263

RELEVANT PARAGRAPH

20. An Income Tax Officer while passing an order of assessment performs judicial function. An appeal lies against his order before the Appellate Authority. A Revision Application would also lie before the Commissioner of Income Tax. It is trite that the jurisdiction exercised by the Revisional Authority pertains to his Appellate jurisdiction. See Shankar Ramchandra Abhyankar vs. Krishnaji Dattatraya Bapat [AIR 1970 SC 1].

21. The Act provides for its own hierarchy of authorities. Section 116 of the Act occurring in Chapter XIII thereof provides for classes of Income-tax authorities for the purpose of the Act. Clauses (e) and (f) thereof read as under:

“(e) Assistant Directors of Income-tax or Assistant Commissioners of Income-tax.

(f) Income-tax Officers”

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