Asessee shifted his residence to Ernakulam from Alappuzha in 2015 while PAN card of Ernakulam was issued on December 2019 Reassessment notice dated 30.12.2019 under section 148 was received by assessee .  On 04.01.2020 i.e. within few days, assessee requested Income Tax Officer, Alappuzha for transfer of assessment proceedings to Ernakulam . As no action was taken the assessee filed the Writ petition . Allowing the petition the Court held that  ITO should take a call on request under section 124(4) or any other provisions regarding jurisdiction of assessment or reassessment proceedings, by taking into consideration whether claim made by assessee would or would not fall under section 124(2), when original assessment under section 139 had been made or otherwise . Court observed that  proceedings initiated under section 148 shall be proceedings at stage of filing of return under section 139 of the Act, however directed the Assessing Officer to take appropriate decision within a period of one month of the receipt of the copy of judgement .     (AY. 2012-13  )