https://www.taxtmi.com/caselaws?id=352028 A jurisdictional defect going to the authority of the assessing officer can be raised as an additional ground at the appellate stage, and delay or participation in the assessment proceedings does not cure an inherent lack of jurisdiction. The Tribunal found no valid empowerment under section 120(4)(b) and no transfer of jurisdiction under section 127(1) authorising the Additional Commissioner to act as Assessing Officer. The assessment under section 143(3) was therefore void ab initio, and the consequential revisional order under section 263 could not survive. The assessee succeeded on the jurisdictional challenge and the connected proceedings were quashed. en-us Mon, 27 Nov 2017 00:00:00 +0530 Wed, 06 Dec 2017 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352028 A jurisdictional defect going to the authority of the assessing officer can be raised as an additional ground at the appellate stage, and delay or participation in the assessment proceedings does not cure an inherent lack of jurisdiction. The Tribunal found no valid empowerment under section 120(4)(b) and no transfer of jurisdiction under section 127(1) authorising the Additional Commissioner to act as Assessing Officer. The assessment under section 143(3) was therefore void ab initio, and the consequential revisional order under section 263 could not survive. The assessee succeeded on the jurisdictional challenge and the connected proceedings were quashed. Case-Laws Income Tax Mon, 27 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352028