struct iscsi_tmr_req *tmr_req;
        struct iscsi_tm *hdr;
        int out_of_order_cmdsn = 0, ret;
-       bool sess_ref = false;
        u8 function, tcm_function = TMR_UNKNOWN;
 
        hdr                     = (struct iscsi_tm *) buf;
 
        cmd->data_direction = DMA_NONE;
        cmd->tmr_req = kzalloc(sizeof(*cmd->tmr_req), GFP_KERNEL);
-       if (!cmd->tmr_req)
+       if (!cmd->tmr_req) {
                return iscsit_add_reject_cmd(cmd,
                                             ISCSI_REASON_BOOKMARK_NO_RESOURCES,
                                             buf);
+       }
+
+       transport_init_se_cmd(&cmd->se_cmd, &iscsi_ops,
+                             conn->sess->se_sess, 0, DMA_NONE,
+                             TCM_SIMPLE_TAG, cmd->sense_buffer + 2);
+
+       target_get_sess_cmd(&cmd->se_cmd, true);
 
        /*
         * TASK_REASSIGN for ERL=2 / connection stays inside of
         * LIO-Target $FABRIC_MOD
         */
        if (function != ISCSI_TM_FUNC_TASK_REASSIGN) {
-               transport_init_se_cmd(&cmd->se_cmd, &iscsi_ops,
-                                     conn->sess->se_sess, 0, DMA_NONE,
-                                     TCM_SIMPLE_TAG, cmd->sense_buffer + 2);
-
-               target_get_sess_cmd(&cmd->se_cmd, true);
-               sess_ref = true;
                tcm_function = iscsit_convert_tmf(function);
                if (tcm_function == TMR_UNKNOWN) {
                        pr_err("Unknown iSCSI TMR Function:"
         * For connection recovery, this is also the default action for
         * TMR TASK_REASSIGN.
         */
-       if (sess_ref) {
-               pr_debug("Handle TMR, using sess_ref=true check\n");
-               target_put_sess_cmd(&cmd->se_cmd);
-       }
-
        iscsit_add_cmd_to_response_queue(cmd, conn, cmd->i_state);
+       target_put_sess_cmd(&cmd->se_cmd);
        return 0;
 }
 EXPORT_SYMBOL(iscsit_handle_task_mgt_cmd);