- (1.) APPELLATE Tribunal, Amritsar Bench, Amritsar (for short, "the Tribunal"), in ITA No. 287/Asr/2001, for the asst. yr. 1993 - 94, proposing the following substantial questions of law : "(i) Whether the compliance of s. 127 of the IT 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 s. 127 in all its facets have been complied with -
(2.) THE AO made an addition of Rs. 2,44,243 rejecting the plea of the assessee that investment in construction of the house was out of agricultural income and not unexplained income. The CIT(A) partly allowed the appeal but upheld the addition of Rs. 1 lakh. On further appeal, the Tribunal remanded the matter to the AO.
(3.) THE assessee had also raised a plea that the order of transfer of jurisdiction under s. 127 of the IT Act, 1961 (for short, "the Act") being void, reassessment proceedings were void on that ground. The Tribunal followed its earlier order 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 AO or the CIT(A). Only question which arises for consideration is whether the assessee could be allowed to challenge an order of transfer under s. 127 of the Act in the assessment proceedings.;