Hi All,
Can the Assessing officer transfer the jurisdiction of the assessee ( Assessment is pending ) without recording transfer proforma?
4 Replies
Kapadia Pravin
(17264 Points)
Replied 18 September 2019
It's their internal.
what for you are questioning ?
what for you are questioning ?
Sai Kumar Ullipalepu
(CA in Practice)
(47 Points)
Replied 18 September 2019
Assessee's file has been transferred from ward to circle without any notice or opportunity of being heard to the assessee. We would like to challenge the transfer , since it has been transferred without any transfer proforma . Personally, i smell, there is some intention in re-opening the case.
Please let me know which section refers or if any case law supports my case ?
Thanks ,
Sai.
Sai Kumar Ullipalepu
(CA in Practice)
(47 Points)
Replied 18 September 2019
Nothing mentioned in sec 127 regarding the Transfer Proforma.
Thanks
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