https://www.taxtmi.com/caselaws?id=393924 A jurisdictional objection challenging the authority of the assessing officer could be raised as an additional ground because it was purely legal, arose from the existing record, and went to the validity of the assessment; the ground was admitted. An assessment framed by an Additional Commissioner was invalid where no specific empowerment under section 120(4)(b) and no transfer order under section 127(1) existed, because jurisdiction cannot arise from participation in proceedings or from the officer's higher rank alone; the assessment was quashed. en-us Mon, 03 Feb 2020 00:00:00 +0530 Wed, 25 Mar 2020 14:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393924 A jurisdictional objection challenging the authority of the assessing officer could be raised as an additional ground because it was purely legal, arose from the existing record, and went to the validity of the assessment; the ground was admitted. An assessment framed by an Additional Commissioner was invalid where no specific empowerment under section 120(4)(b) and no transfer order under section 127(1) existed, because jurisdiction cannot arise from participation in proceedings or from the officer's higher rank alone; the assessment was quashed. Case-Laws Income Tax Mon, 03 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393924