https://www.taxtmi.com/caselaws?id=311250 Assessment orders passed by an Additional Commissioner or Joint Commissioner were held to be jurisdiction because no written direction under section 120(4)(b) and no transfer order under section 127 were produced. The Tribunal construed section 2(7A) to mean that such officers can act as Assessing Officers only when specifically authorised in writing, and it treated the jurisdictional objection as going to the root of the matter, so the additional grounds were admitted. The contrary Revenue authorities were distinguished as not dealing with the same absence of authorisation and transfer. The assessment orders were quashed in favour of the assessee. en-us Wed, 22 Jun 2022 00:00:00 +0530 Thu, 14 Dec 2023 20:04:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311250 Assessment orders passed by an Additional Commissioner or Joint Commissioner were held to be jurisdiction because no written direction under section 120(4)(b) and no transfer order under section 127 were produced. The Tribunal construed section 2(7A) to mean that such officers can act as Assessing Officers only when specifically authorised in writing, and it treated the jurisdictional objection as going to the root of the matter, so the additional grounds were admitted. The contrary Revenue authorities were distinguished as not dealing with the same absence of authorisation and transfer. The assessment orders were quashed in favour of the assessee. Case-Laws Income Tax Wed, 22 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311250