https://www.taxtmi.com/caselaws?id=786615 The principal issue is whether an assessment under section 144 is valid when jurisdiction over the assessee's PAN remained with a different ITO and no transfer order under the statutory transfer provision had been recorded. The analysis applies the legal principle that an assessing officer must possess jurisdiction to pass an assessment and that absence of a valid transfer renders the assessment void ab initio; participation by the assessee in proceedings does not cure want of jurisdiction. The outcome stated is that the assessment was void for lack of jurisdiction and the appellate decision upholding it was not maintainable, with the appeal allowed for the assessee. en-us Mon, 09 Feb 2026 00:00:00 +0530 Mon, 16 Feb 2026 09:13:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786615 The principal issue is whether an assessment under section 144 is valid when jurisdiction over the assessee's PAN remained with a different ITO and no transfer order under the statutory transfer provision had been recorded. The analysis applies the legal principle that an assessing officer must possess jurisdiction to pass an assessment and that absence of a valid transfer renders the assessment void ab initio; participation by the assessee in proceedings does not cure want of jurisdiction. The outcome stated is that the assessment was void for lack of jurisdiction and the appellate decision upholding it was not maintainable, with the appeal allowed for the assessee. Case-Laws Income Tax Mon, 09 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786615