https://www.taxtmi.com/caselaws?id=753820 A jurisdictional objection to an assessment order was treated as a pure question of law and admitted for the first time before the Tribunal because the relevant material was already on record and no fresh factual enquiry was needed. The Tribunal further held that an Additional Commissioner can act as an Assessing Officer only when lawful authorisation under section 120(4)(b) is established, and where required, transfer under section 127 is shown; as the Revenue produced no such order despite specific request, references in the assessment papers were insufficient and the assessment was held without jurisdiction. en-us Fri, 07 Jun 2024 00:00:00 +0530 Wed, 24 Jun 2026 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753820 A jurisdictional objection to an assessment order was treated as a pure question of law and admitted for the first time before the Tribunal because the relevant material was already on record and no fresh factual enquiry was needed. The Tribunal further held that an Additional Commissioner can act as an Assessing Officer only when lawful authorisation under section 120(4)(b) is established, and where required, transfer under section 127 is shown; as the Revenue produced no such order despite specific request, references in the assessment papers were insufficient and the assessment was held without jurisdiction. Case-Laws Income Tax Fri, 07 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753820