https://www.taxtmi.com/caselaws?id=26339 An adjudicating authority must possess jurisdiction when the final order is made, not merely when proceedings begin. Because the amendment effective from 1 April 1971 had withdrawn the Inspecting Assistant Commissioner's competence before the penalty order was passed on 9 February 1977, the penalty order was not legally sustainable and was held invalid in favour of the assessee. en-us Wed, 30 Jul 1986 00:00:00 +0530 Thu, 04 Feb 2010 13:01:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26339 An adjudicating authority must possess jurisdiction when the final order is made, not merely when proceedings begin. Because the amendment effective from 1 April 1971 had withdrawn the Inspecting Assistant Commissioner's competence before the penalty order was passed on 9 February 1977, the penalty order was not legally sustainable and was held invalid in favour of the assessee. Case-Laws Income Tax Wed, 30 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26339