https://www.taxtmi.com/caselaws?id=389466 Where the statute requires a specific conferment or transfer of jurisdiction before an officer can exercise assessment powers, an assessment made without valid authorization is void ab initio. The text states that no order or notification showed a lawful vesting of authority in the Additional Commissioner, and no valid transfer from the original officer was established; participation in proceedings or the officer's rank could not cure the defect. As the assessment itself was without jurisdiction, the consequential penalty orders could not stand and were therefore unsustainable. en-us Wed, 04 Sep 2019 00:00:00 +0530 Sat, 07 Dec 2019 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389466 Where the statute requires a specific conferment or transfer of jurisdiction before an officer can exercise assessment powers, an assessment made without valid authorization is void ab initio. The text states that no order or notification showed a lawful vesting of authority in the Additional Commissioner, and no valid transfer from the original officer was established; participation in proceedings or the officer's rank could not cure the defect. As the assessment itself was without jurisdiction, the consequential penalty orders could not stand and were therefore unsustainable. Case-Laws Income Tax Wed, 04 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389466