challenging the order u/s 127(1) whether permissible
N SURYANARAYANA
(Querist) 12 December 2010
This query is : Resolved
A notice u/s 153C (a search connected case)was duly served on the assessee. In this case hitherto an order u/s 127(1) was passed by the CIT assigning jurisdiction with some AO. Subsequently can the assessee challenges the order u/s 127 (as bad in law on the ground of non-affording of opportunity before passing order u/s 127)after a lapse of 10 months before the jurisdictional AO. Who is competent authority to review/modify/cancel the order u/s 127(1) passed by the earlier CIT. What is the time limit available to the assessee to question any order/notice of the CIT/AO. Any relevant case laws.
Vineet
(Expert) 23 December 2010
A writ petition can be filed before high court but it will not serve any good purpose. If the transfer is within same jurisdiction, CIT was even not bound to allow any opportunity. In case of transfer to some different city, the High Court at the most will ask the CIT to pass a fresh order after allowing opportunity of being heard. Until the HC quashes the order, all proceedings by new AO are valid.
