https://www.taxtmi.com/caselaws?id=419109 An assessment framed by an Additional CIT was found invalid because no order on record showed valid conferral of authority under section 120(4)(b) or transfer of jurisdiction under section 127(1) after restructuring of jurisdiction. The statutory scheme permits the Additional CIT to exercise Assessing Officer powers only when properly empowered, and the absence of such jurisdictional authorisation was treated as a fundamental defect. On that basis, the assessment under section 143(3) was quashed and the additional grounds were allowed. en-us Fri, 25 Feb 2022 00:00:00 +0530 Wed, 02 Mar 2022 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419109 An assessment framed by an Additional CIT was found invalid because no order on record showed valid conferral of authority under section 120(4)(b) or transfer of jurisdiction under section 127(1) after restructuring of jurisdiction. The statutory scheme permits the Additional CIT to exercise Assessing Officer powers only when properly empowered, and the absence of such jurisdictional authorisation was treated as a fundamental defect. On that basis, the assessment under section 143(3) was quashed and the additional grounds were allowed. Case-Laws Income Tax Fri, 25 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419109