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2007] 291 ITR 80 [2008] 170 TAXMAN 35 (PUNJ. & HAR.) HIGH COURT OF PUNJAB AND HARYANA Smt. Jaswinder Kaur Kooner * v. Commissioner of Income-tax (Appeals), Jalandhar ADARSH KUMAR GOEL AND RAJESH BINDAL, JJ. IT APPEAL NO. 96 OF 2005 NOVEMBER 23, 2006 Section 127 of the Income-tax Act, 1961 - Income-tax authorities - Power to transfer cases - Assessment year 1993-94 - Whether if assessee is aggrieved by an order of transfer of jurisdiction under section 127, remedy of assessee is to challenge such an order in independent proceedings either before higher administrative authorities as per Act or by way of writ petition or otherwise and if no such challenge is made at initial stage, issue cannot be raised in an appeal against assessment order - Held, yes CASES REFERRED TO Pannalal Binjraj v. Union of India [1957] 31 ITR 565 (SC) [Para 6] and Ajantha Industries v. CBDT AIR 1976 SC 437 [Para 7]. O.P. Goyal and Ms. Mamta Bhatti for the Appellant. Dr. N.L. Sharda for the Respondent. JUDGMENT 1. This appeal has been preferred by the assessee against the order dated 26-8-2004 passed by the Income-tax Appellate Tribunal, Amritsar Bench, Amritsar (for short, 'the Tribunal') in ITA No. 287/(ASR.)/2001, for the assessment year 1993-94, proposing 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 127 in all its facts have been complied with?" 2. The Assessing Officer 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 addition of Rs. 1 lakh. On further appeal, the Tribunal remanded the matter to the Assessing Officer. 3. The assessee had also raised a plea that order of transfer of jurisdiction under section 127 of the Income-tax Act, 1961 (for short, 'the Act') being void, re-assessment proceedings were void on that ground. The Tribunal followed its earlier order dated 30-6-2004 in the case of the…

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