Assessment without valid statutory empowerment is void when jurisdiction changes after restructuring notification.

An assessment completed by an Additional Commissioner after a CBDT restructuring notification, without fresh written empowerment under the jurisdictional scheme, is described as lacking valid statutory authority. The commentary states that the earlier authorisation could not continue once superseded, so the officer was treated as divested of assessment powers for the case. On that basis, the assessment was said to be void for want of jurisdiction and unsustainable in law, even though the assessee had participated in the proceedings.

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Issues: Whether the assessment order passed by the Additional Commissioner of Income-tax was invalid for want of jurisdiction after the CBDT restructuring notification took effect and no fresh authorisation under the relevant jurisdictional provisions was issued.

Analysis: The assessment order had been passed after the restructuring notification came into force. Under the definition of Assessing Officer and the jurisdictional scheme, an Additional Commissioner or Joint Commissioner could function as an Assessing Officer only when validly empowered in writing under the governing provision. On the facts, no fresh post-restructuring authorisation was shown to have been issued in favour of the officer who completed the assessment. The prior arrangement could not survive once the earlier notification stood superseded, and the officer was treated as having been divested of assessment powers for the case. The objection was therefore not merely irregular but went to the root of the officer's competence to complete the assessment.

Conclusion: The assessment order was held to be without jurisdiction and unsustainable in law, and the Revenue's appeal was dismissed.

Ratio Decidendi: An assessment completed by an officer who lacks valid statutory empowerment to act as Assessing Officer is void and cannot be sustained, even if the assessee participated in the proceedings.

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