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Transfer of case u/s 127 - centralization of case after search -...

Petitioner barred from contesting jurisdiction transfer due to delayed challenge; Section 127 and 153A involved.

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Income Tax March 6, 2020 Case Laws HC
Transfer of case u/s 127 - centralization of case after search - delayed challenge to the order passed u/s 153A - the impugned order came to be passed on 19.02.2019 and till the issuance of the assessment notices dated 15.07.2019 under Section 153A of the Act, the petitioner did not challenge the order of transfer and there is no explanation for the delay in challenge. Hence, the petitioner is barred from challenging the same in exercise of jurisdiction by a new authority - HC

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Acts Income Tax