https://www.taxtmi.com/caselaws?id=267091 An assessment completed by an Additional Commissioner was invalid where the officer was not specifically empowered to act as Assessing Officer under section 120(4)(b). A general order under section 120(2) was insufficient to confer the necessary jurisdiction, and no transfer order under section 127 was shown to authorize the change of assessing authority. The assessee's participation did not cure the absence of jurisdiction, and the plea of concurrent jurisdiction failed on the facts. The assessment order was therefore void ab initio, and the jurisdictional objection succeeded in favour of the assessee. en-us Tue, 22 Sep 2015 00:00:00 +0530 Fri, 30 Oct 2015 06:31:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267091 An assessment completed by an Additional Commissioner was invalid where the officer was not specifically empowered to act as Assessing Officer under section 120(4)(b). A general order under section 120(2) was insufficient to confer the necessary jurisdiction, and no transfer order under section 127 was shown to authorize the change of assessing authority. The assessee's participation did not cure the absence of jurisdiction, and the plea of concurrent jurisdiction failed on the facts. The assessment order was therefore void ab initio, and the jurisdictional objection succeeded in favour of the assessee. Case-Laws Income Tax Tue, 22 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267091