https://www.taxtmi.com/caselaws?id=777880 An assessment framed by an Additional Commissioner was found without jurisdiction because no valid order or notification authorising him to exercise Assessing Officer powers was produced. The Tribunal held that a mere reference in the assessment order to an assignment of jurisdiction is insufficient unless the underlying empowerment under the Act is shown, and that an Additional Commissioner can act only when jurisdiction is validly conferred under the relevant provisions. It further noted that objections under section 124(3) do not cure the absence of lawful authorisation. The assessment was therefore treated as void ab initio, illegal, invalid, and quashed for want of jurisdiction. en-us Fri, 29 Aug 2025 00:00:00 +0530 Sat, 06 Sep 2025 08:16:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777880 An assessment framed by an Additional Commissioner was found without jurisdiction because no valid order or notification authorising him to exercise Assessing Officer powers was produced. The Tribunal held that a mere reference in the assessment order to an assignment of jurisdiction is insufficient unless the underlying empowerment under the Act is shown, and that an Additional Commissioner can act only when jurisdiction is validly conferred under the relevant provisions. It further noted that objections under section 124(3) do not cure the absence of lawful authorisation. The assessment was therefore treated as void ab initio, illegal, invalid, and quashed for want of jurisdiction. Case-Laws Income Tax Fri, 29 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777880