https://www.taxtmi.com/caselaws?id=378066 An assessment order made by an Additional Commissioner was held invalid where the record showed neither a transfer of jurisdiction under section 127 nor a specific authorisation under section 120(4)(b). The statutory scheme permits an Additional Commissioner to act as an Assessing Officer only when expressly directed to exercise those powers and functions. In the absence of such lawful empowerment, the officer lacked jurisdiction to complete the assessment, rendering the order without authority and liable to be annulled in favour of the assessee. en-us Mon, 11 Mar 2019 00:00:00 +0530 Mon, 08 Apr 2019 01:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378066 An assessment order made by an Additional Commissioner was held invalid where the record showed neither a transfer of jurisdiction under section 127 nor a specific authorisation under section 120(4)(b). The statutory scheme permits an Additional Commissioner to act as an Assessing Officer only when expressly directed to exercise those powers and functions. In the absence of such lawful empowerment, the officer lacked jurisdiction to complete the assessment, rendering the order without authority and liable to be annulled in favour of the assessee. Case-Laws Income Tax Mon, 11 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378066