The High Court in appeal held that if the direction of the single judge is to be maintained that the assessment proceedings would continue till the petition is decided it would amount to rendering the writ petition infructuous. Hence, the order passed by the PCIT ordering transfer of the case is to be treated as an SCN and objections filed within 15 days and the Section 148A(d) order and Section 148 notice be kept in abeyance.
Nouvelle Advisory Services (P.) Ltd. v. ACIT (2023) 291 Taxman 583 / 331 CTR 235/ 223 DTR 145 (Cal)(HC) Editorial: Order of single judge is modified,Order of single judge is modified , Nouvelle Advisory Services (P.) Ltd. v. ACIT (2023) 331 CTR 239/ 223 DTR 449( Cal )( HC) W.P.A. No. 25453 of 2022 dt.24-11-2022.
S. 127 : Transfer of case-No show cause notice was issued-Matter remanded to Commissioner for passing speaking order after affording opportunity of hearing.[S. 148, 148A(d), Art, 226]