https://www.taxtmi.com/caselaws?id=799514 Pecuniary allocation under administrative instructions does not independently create or extinguish an Assessing Officer's statutory jurisdiction to issue a reassessment notice. Section 120 permits jurisdiction to be exercised under directions of competent authorities, including concurrent jurisdiction by more than one Assessing Officer. Section 127 permits transfer of a case without monetary-threshold restrictions, and a valid transfer order confers complete jurisdiction on the transferee officer. Where the assessment record does not establish whether a transfer order exists, the jurisdictional objection requires verification of that order and fresh determination. en-us Wed, 09 Sep 2026 00:00:00 +0530 Wed, 23 Sep 2026 08:48:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799514 Pecuniary allocation under administrative instructions does not independently create or extinguish an Assessing Officer's statutory jurisdiction to issue a reassessment notice. Section 120 permits jurisdiction to be exercised under directions of competent authorities, including concurrent jurisdiction by more than one Assessing Officer. Section 127 permits transfer of a case without monetary-threshold restrictions, and a valid transfer order confers complete jurisdiction on the transferee officer. Where the assessment record does not establish whether a transfer order exists, the jurisdictional objection requires verification of that order and fresh determination. Case-Laws Income Tax Wed, 09 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799514