https://www.taxtmi.com/caselaws?id=283561 An Additional Commissioner can exercise Assessing Officer powers only when specifically empowered under section 120(4)(b), and any transfer or assumption of jurisdiction must be backed by a valid order under section 127(1). In the absence of such authorisation or transfer order on record, the assessment was completed without legal competence and was void ab initio. Participation by the assessee did not cure the jurisdictional defect. The assessment order was therefore held invalid and quashed for want of jurisdiction. en-us Wed, 24 Jul 2019 00:00:00 +0530 Sat, 28 Sep 2019 20:14:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283561 An Additional Commissioner can exercise Assessing Officer powers only when specifically empowered under section 120(4)(b), and any transfer or assumption of jurisdiction must be backed by a valid order under section 127(1). In the absence of such authorisation or transfer order on record, the assessment was completed without legal competence and was void ab initio. Participation by the assessee did not cure the jurisdictional defect. The assessment order was therefore held invalid and quashed for want of jurisdiction. Case-Laws Income Tax Wed, 24 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283561