https://www.taxtmi.com/caselaws?id=792334 After transfer of the assessee's case under section 127 of the Income-tax Act, 1961, the erstwhile Assessing Officer became functus officio and lacked authority to issue notice under section 148 or complete reassessment under section 143(3) read with section 147. As assumption of jurisdiction is a condition precedent, the reassessment initiated and completed by that officer was void ab initio and without authority of law. Once the reassessment was quashed for want of jurisdiction, the additions made in the assessment could not survive and became academic. en-us Tue, 21 Apr 2026 00:00:00 +0530 Mon, 25 May 2026 14:59:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792334 After transfer of the assessee's case under section 127 of the Income-tax Act, 1961, the erstwhile Assessing Officer became functus officio and lacked authority to issue notice under section 148 or complete reassessment under section 143(3) read with section 147. As assumption of jurisdiction is a condition precedent, the reassessment initiated and completed by that officer was void ab initio and without authority of law. Once the reassessment was quashed for want of jurisdiction, the additions made in the assessment could not survive and became academic. Case-Laws Income Tax Tue, 21 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792334