Assessing Officer:

In this connection, it may be noted that under section 2(7A), the term ‘Assessing Officer‘ means –

(a) the Assistant Commissioner or Deputy Commissioner or Assistant Director or Deputy Director; or

(b) the Income-tax Officer who is vested with the relevant jurisdiction by virtue of directions or orders issued under section 120(1) or (2) or any other provision of the Act; and

(c) the Additional Commissioner or Additional Director or Joint Commissioner or Joint Director who is directed under section 120(4)(b) to exercise or perform all or any of the powers and functions conferred on, or assigned to, an Assessing Officer.