TMI Blog2006 (11) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... l, Amritsar Bench, Amritsar (for short, "the Tribunal") in I. T. A. No. 287/(ASR) of 2001, for the assessment year 1993-94, proposing the following substantial questions of law: "(i) Whether the compliance of section 127 of the Income-tax Act, 1961 has been made in the present case? (ii) Who would have the jurisdiction to decide the case of the appellant and whether the provisions of section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rved that the assessee had the knowledge of the order and did not challenge the same at the relevant forum and that the same could not be set aside in assessment proceedings by the Assessing Officer or the Commissioner of Income-tax (Appeals). The only question which arises for consideration is whether the assessee could be allowed to challenge an order of transfer under section 127 of the Act i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olding the power of transfer that inconvenience to the assessee or likelihood of misuse of provision could not be a ground to declare the said provision to be void but if there was abuse of the power, appropriate remedy could be taken. The relevant observations are: "It follows, therefore, that section 5(7A) of the Act is not violative of article 14 of the Constitution and also does not impose a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was dealing with section 34 of the old Act. It is clear that there is no requirement in any of the provisions of the Act or any section laying down as a condition for the initiation of the proceedings that the reasons which induced the Commissioner to accord sanction to proceed under section 34 must also be communicated to the assessee. The Income-tax Officer need not communicate to the assessee t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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