https://www.taxtmi.com/caselaws?id=407909 An Additional Commissioner can frame an assessment only when validly empowered under section 120(4)(b), and a pending case cannot be taken over without a lawful transfer under section 127(1). The Tribunal held that the absence of such empowerment and transfer deprived the officer of jurisdiction to issue both the draft and final assessment, and that the assessee's participation did not cure the foundational defect in authority. It further held that objections to this lack of jurisdiction were not barred by the limitation applicable to territorial jurisdiction disputes. The assessment order was therefore treated as void ab initio and quashed. en-us Fri, 21 May 2021 00:00:00 +0530 Wed, 26 May 2021 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407909 An Additional Commissioner can frame an assessment only when validly empowered under section 120(4)(b), and a pending case cannot be taken over without a lawful transfer under section 127(1). The Tribunal held that the absence of such empowerment and transfer deprived the officer of jurisdiction to issue both the draft and final assessment, and that the assessee's participation did not cure the foundational defect in authority. It further held that objections to this lack of jurisdiction were not barred by the limitation applicable to territorial jurisdiction disputes. The assessment order was therefore treated as void ab initio and quashed. Case-Laws Income Tax Fri, 21 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407909