https://www.taxtmi.com/highlights?id=96931 The dispute concerns validity of an assessment order issued by an Assessing Officer who lacked jurisdiction due to multiple transfers of PAN jurisdiction; absence of any transfer order under the relevant statutory power prior to assessment meant jurisdiction remained with the original ITO. The tribunal applied the principle that an order by a non jurisdictional Assessing Officer is void ab initio and that jurisdiction cannot be conferred by the assessee's participation; accordingly the assessment was held void and the appellate order upholding it could not stand, appeal allowed. en-us Mon, 16 Feb 2026 10:14:16 +0530 Mon, 16 Feb 2026 10:14:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96931 The dispute concerns validity of an assessment order issued by an Assessing Officer who lacked jurisdiction due to multiple transfers of PAN jurisdiction; absence of any transfer order under the relevant statutory power prior to assessment meant jurisdiction remained with the original ITO. The tribunal applied the principle that an order by a non jurisdictional Assessing Officer is void ab initio and that jurisdiction cannot be conferred by the assessee's participation; accordingly the assessment was held void and the appellate order upholding it could not stand, appeal allowed. Highlights Income Tax Mon, 16 Feb 2026 10:14:16 +0530 https://www.taxtmi.com/highlights?id=96931