https://www.taxtmi.com/caselaws?id=390652 An assessment made by an officer without a valid statutory transfer of proceedings is without jurisdiction and cannot stand, because the power to transfer lies with the Commissioner by written order and due notice. The assessing authority must also not frustrate a bona fide attempt to avail an amnesty scheme by refusing to keep proceedings in abeyance and by prejudging eligibility within the assessment order. The assessment was therefore quashed, the amnesty applications were directed to be processed in accordance with law, and assessment proceedings could be revived if the scheme was not ultimately availed of or granted. en-us Wed, 04 Dec 2019 00:00:00 +0530 Sat, 07 Jun 2025 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390652 An assessment made by an officer without a valid statutory transfer of proceedings is without jurisdiction and cannot stand, because the power to transfer lies with the Commissioner by written order and due notice. The assessing authority must also not frustrate a bona fide attempt to avail an amnesty scheme by refusing to keep proceedings in abeyance and by prejudging eligibility within the assessment order. The assessment was therefore quashed, the amnesty applications were directed to be processed in accordance with law, and assessment proceedings could be revived if the scheme was not ultimately availed of or granted. Case-Laws VAT / Sales Tax Wed, 04 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390652