https://www.taxtmi.com/caselaws?id=275099 An assessment completed by an Additional Commissioner was without jurisdiction where the record showed no valid transfer under section 127 and no authorization empowering him to act as Assessing Officer. The statutory scheme under sections 2(7A) and 120(4)(b) required a lawful conferment of authority before jurisdiction could be exercised, and superior rank alone did not supply it. Mere participation by the assessee did not cure the defect, because jurisdictional conditions must be strictly satisfied in the manner prescribed by law. The assessment order was therefore void ab initio and quashed. en-us Mon, 31 Oct 2016 00:00:00 +0530 Tue, 17 Mar 2026 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275099 An assessment completed by an Additional Commissioner was without jurisdiction where the record showed no valid transfer under section 127 and no authorization empowering him to act as Assessing Officer. The statutory scheme under sections 2(7A) and 120(4)(b) required a lawful conferment of authority before jurisdiction could be exercised, and superior rank alone did not supply it. Mere participation by the assessee did not cure the defect, because jurisdictional conditions must be strictly satisfied in the manner prescribed by law. The assessment order was therefore void ab initio and quashed. Case-Laws Income Tax Mon, 31 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275099