| Question And Answer | |
|---|---|
| Subject: | S.127-Power too transfer case |
| Category: | Income-Tax |
| Querist: | BKS |
| Answered by: | Research Team |
| Tags: | opportunity of hearing, Power to transfer case, section 127, transfer of case |
| Date: | November 25, 2022 |
order u/s 127 passed by cit without hearing Assessee.
can it be challenged before ITAT in the absence of provision u/s 246A?
what is the remedy once asst is over ?
The assessee has to file writ before the High Court . In Parappurathu Varghese Mathai and Sarakutty Mathai v. PCIT (2020) 428 ITR 79 / 193 DTR 337 / 316 CTR 833 (Bom.)(HC) the court held that the opportunity must be given to the assessee. If the assessment is over the Court may not entertain the writ petition . The writ should have been filed at the earliest . The issue cannot be directly challenged before the ITAT
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