Assessee having specifically assailed the validity of the jurisdiction that was assumed by the AO for framing the assessment vide his order passed under s. 144 r/w s. 147, inter alia, for the reason that the Principal CIT, while transferring the case of the assessee under S. 127, failed to give an opportunity of being heard to him. CIT(A) decided the matter without deciding the issue of jurisdiction. On appeal, the Tribunal held that the  CIT(A) was vested with jurisdiction to deal with the specific challenge raised by the assessee as regards the validity of the assessment order and ought to have adjudicated the said issue; the matter is restored to the CIT(A) with a direction to adjudicate the challenge raised by the assessee. (AY.2011-12, 2012-13)