https://www.taxtmi.com/caselaws?id=285111 An assessment framed by an Additional Commissioner was held void ab initio where no valid order under section 120(4)(b) conferred Assessing Officer powers and no transfer under section 127 existed. The Tribunal treated the jurisdictional challenge as a root issue, noting that an Additional Commissioner can exercise assessment powers only when duly authorised under the statutory scheme. Mere participation in the proceedings and a claim of concurrent jurisdiction did not cure the defect. The assessment order was quashed for want of jurisdiction, and the penalty founded on that assessment could not stand. en-us Fri, 16 Aug 2019 00:00:00 +0530 Thu, 26 Dec 2019 17:48:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285111 An assessment framed by an Additional Commissioner was held void ab initio where no valid order under section 120(4)(b) conferred Assessing Officer powers and no transfer under section 127 existed. The Tribunal treated the jurisdictional challenge as a root issue, noting that an Additional Commissioner can exercise assessment powers only when duly authorised under the statutory scheme. Mere participation in the proceedings and a claim of concurrent jurisdiction did not cure the defect. The assessment order was quashed for want of jurisdiction, and the penalty founded on that assessment could not stand. Case-Laws Income Tax Fri, 16 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285111