https://www.taxtmi.com/caselaws?id=391033 Assessment orders were held to be without jurisdiction because the Additional Commissioner was not validly empowered to act as Assessing Officer under the statutory scheme. The Tribunal treated the jurisdictional objection as a pure question of law and held that section 120(4)(b) required specific empowerment for an Additional Commissioner to exercise assessment powers, while section 127 required a valid transfer where proceedings had already commenced before another officer. As the Revenue's notifications did not confer the necessary authority and no transfer order existed, the assessments were void ab initio and the assessee's jurisdictional challenge succeeded. en-us Tue, 24 Dec 2019 00:00:00 +0530 Fri, 17 Jan 2020 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391033 Assessment orders were held to be without jurisdiction because the Additional Commissioner was not validly empowered to act as Assessing Officer under the statutory scheme. The Tribunal treated the jurisdictional objection as a pure question of law and held that section 120(4)(b) required specific empowerment for an Additional Commissioner to exercise assessment powers, while section 127 required a valid transfer where proceedings had already commenced before another officer. As the Revenue's notifications did not confer the necessary authority and no transfer order existed, the assessments were void ab initio and the assessee's jurisdictional challenge succeeded. Case-Laws Income Tax Tue, 24 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391033