https://www.taxtmi.com/caselaws?id=285105 An assessment completed by an Additional Commissioner after a CBDT restructuring notification, without fresh written empowerment under the jurisdictional scheme, is described as lacking valid statutory authority. The commentary states that the earlier authorisation could not continue once superseded, so the officer was treated as divested of assessment powers for the case. On that basis, the assessment was said to be void for want of jurisdiction and unsustainable in law, even though the assessee had participated in the proceedings. en-us Wed, 23 Jan 2019 00:00:00 +0530 Thu, 26 Dec 2019 17:46:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285105 An assessment completed by an Additional Commissioner after a CBDT restructuring notification, without fresh written empowerment under the jurisdictional scheme, is described as lacking valid statutory authority. The commentary states that the earlier authorisation could not continue once superseded, so the officer was treated as divested of assessment powers for the case. On that basis, the assessment was said to be void for want of jurisdiction and unsustainable in law, even though the assessee had participated in the proceedings. Case-Laws Income Tax Wed, 23 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285105