Question And Answer
Subject: S.127-Power too transfer case
Querist: BKS
Answered by:
Tags: , , ,
Date: November 25, 2022
Query asked by BKS

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 ?

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Answer given by

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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