https://www.taxtmi.com/caselaws?id=65384 An assessment completed by an Additional Commissioner was invalid because he was not shown to have been authorised by a specific written order and was not otherwise treated as an Assessing Officer. The exhaustive definition of "Assessing Officer" did not itself include the Additional Commissioner, and jurisdiction could arise only through a written authorisation under the statute. A general administrative clarification could not replace the statutory requirement of a formal order in writing. Since statutory powers must be exercised in the prescribed manner, the assessment lacked valid jurisdiction and was quashed. en-us Fri, 31 Mar 2006 00:00:00 +0530 Wed, 13 Mar 2024 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65384 An assessment completed by an Additional Commissioner was invalid because he was not shown to have been authorised by a specific written order and was not otherwise treated as an Assessing Officer. The exhaustive definition of "Assessing Officer" did not itself include the Additional Commissioner, and jurisdiction could arise only through a written authorisation under the statute. A general administrative clarification could not replace the statutory requirement of a formal order in writing. Since statutory powers must be exercised in the prescribed manner, the assessment lacked valid jurisdiction and was quashed. Case-Laws Income Tax Fri, 31 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65384