| 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
Disclaimer: This article is only for general information and is not intended to provide legal advice. Readers desiring legal advice should consult with an experienced professional to understand the current law and how it may apply to the facts of their case. Neither the author nor itatonline.org and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any inaccurate or incomplete information in this article nor for any actions taken in reliance thereon. No part of this document should be distributed or copied (except for personal, non-commercial use) without express written permission of itatonline.org