Sec. 120 of the Income-tax Act, 1961 – Income-tax authorities – The provisions of sub-section (5) that vest concurrent jurisdiction in more than one officer, will have to be seen and read with section 124(4) only and do not constitute a standalone provision. In fact, it is only to decide the appropriate officer for exercise of concurrent jurisdiction vested in 124(5), that sub-section (4) provides for a reference of the matter to a superior officer by an AO. In the present case, though the petitioner/assessee specifically sought such determination, the Assessing Authority did not bother to refer the matter to the superior officer. This is a patent error that vitiates the assumption of jurisdiction of the respondent in full – ABDUL AZEEZ HAROON [2020] 270 TAXMAN 216 (MAD)