which fact is not disputed before us), then
the CIT, Delhi became functus officio and by virtue of it even his subordinate
authority ... Kolkata - II, Kolkata lost the seisin
over the matter. He became 'functus officio'." [Emphasis given by us]Thus,
the contention
orders or give certain directions even after the Court has become functus officio. Such power is specifically given to the CIT/DIT under Section
finality attached to an
assessment order and the Assessing Officer having become
functus officio in relation thereto, this court is of the view that
because
the moment he ceases to hold his office he has become functus officio.
6. The learned counsel for various Assessees in these appeals have ... Noida after his compulsory retirements with effect from
11.06.2019, when he was functus officio, are not sustainable in the eyes
of law, hence, nullities
cancelled. In view of such fact, the Assessing Officer become functus officio. The Assessing Officer was not legally competent to issue another notice calling upon
case by an AO who
had issued 143(2) notice, becames, functus officio and the AO
who subsequently frames the assessment order pursuant to
transfer ... case by
an AO who had issued 143(2) notice, becomes, functus officio
and the AO who subsequently frames the assessment order
pursuant to transfer
before the Hon'ble Bombay High
Court the Tribunal is now functus officio. Hence, the
rectification application under section
case is transferred by
the Assessing Officer, who issued notice becomes functus officio
and the jurisdictional AO is to issue notice
control of the AO. According to AO he
becomes functus officio with respect to such notice, once the
notice is dispatched.
(vi) The dispatch clerk
Bangalore
Page 4 of 7
order in as much as ITO is functus officio and cannot pass any order u/s 154
on the assesses
