Regarding validity of notice

richa (Querist) 02 February 2014 This query is : Resolved
The Survey was conducted in One of our Clients Factory premises in Ass. Year 2009-2010. Originally the jurisdiction was with Income Tax Officer. In meanwhile in the month of April 2009, The additional CIT has transferred our case from Income Tax officer to ACIT. After transfer of case, The original notice was issued U/S. 142(1) & 143(2) by Income Tax officer when the jurisdiction lies with ACIT , the assessee objected the scrutiny notice still the Income Tax officer passed the order U/S. 143(3) in the Month of DECEMBER 2011, The case was again transferred from JCIT to the Income Tax officer, Thereafter again notice was issued by Income Tax officer U/S.143(2) ,
My Query is as follows
1. The order passed U/S. 120(4)(b) by additional CIT has any legal force as U/S. 120(4)(b) is for only board, CCIT & CIT in which they are empower to pass the order.Please answer with reason.
2. That the explanation to Sec 120(1) will support to the assesee.
3. Whether The Income Tax officer notice shall be treated as valid as order passed by additional CIT/CCIT have no legal validity.

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