https://www.taxtmi.com/caselaws?id=785892 Assessment jurisdiction depends on a valid transfer when the notice under section 143(2) is issued by one Assessing Officer and the assessment is completed by another. In the absence of any order under section 127(1) transferring the case from the officer who issued the notice to the officer who framed the assessment, the latter had no lawful authority to complete the assessment. The defect was treated as going to the root of jurisdiction and was not cured by the assessee's participation in the proceedings. The assessment was therefore quashed as bad in law for want of jurisdiction. en-us Fri, 30 Jan 2026 00:00:00 +0530 Mon, 02 Feb 2026 08:20:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785892 Assessment jurisdiction depends on a valid transfer when the notice under section 143(2) is issued by one Assessing Officer and the assessment is completed by another. In the absence of any order under section 127(1) transferring the case from the officer who issued the notice to the officer who framed the assessment, the latter had no lawful authority to complete the assessment. The defect was treated as going to the root of jurisdiction and was not cured by the assessee's participation in the proceedings. The assessment was therefore quashed as bad in law for want of jurisdiction. Case-Laws Income Tax Fri, 30 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785892