|Question And Answer|
|Subject:||S.127-Power too transfer case|
|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