https://www.taxtmi.com/caselaws?id=302716 Section 144C applied to assessment year 2010-11 because it was in force from 1 April 2009 and the assessee had participated in the Dispute Resolution Panel process; the objection to its applicability therefore failed. However, a Joint Commissioner can pass an assessment order only if validly vested with Assessing Officer jurisdiction under the Act or through lawful transfer or authorisation. As no valid empowerment or transfer order was shown, the assessment was held to have been made without jurisdiction and was quashed. The appeal succeeded on the jurisdictional ground, while the challenge to section 144C was rejected. en-us Fri, 17 Sep 2021 00:00:00 +0530 Mon, 13 Jun 2022 20:44:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302716 Section 144C applied to assessment year 2010-11 because it was in force from 1 April 2009 and the assessee had participated in the Dispute Resolution Panel process; the objection to its applicability therefore failed. However, a Joint Commissioner can pass an assessment order only if validly vested with Assessing Officer jurisdiction under the Act or through lawful transfer or authorisation. As no valid empowerment or transfer order was shown, the assessment was held to have been made without jurisdiction and was quashed. The appeal succeeded on the jurisdictional ground, while the challenge to section 144C was rejected. Case-Laws Income Tax Fri, 17 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302716