Asstt. Commissioner, Rourkela Circle, Rourkela having jurisdiction on assessee in respect of assessment year issued on assessee a notice under section 143(2). Subsequently Jt. Commissioner, Rourkela Range, Rourkela for purpose of completion of assessment only had transferred case of assessee to ITO, Ward-2, Rourkela.  ITO, Ward-2, Rourkela issued on assessee a notice under section 142(1) and completed assessment under section 144. On appeal the Tribunal held that the  Revenue could not place on record Circular giving powers to Jt. Commissioner to transfer case from one officer to any other officer Jt. Commissioner did not have power to transfer case of assessee from Asstt. Commissioner, Rourkela Circle, Rourkela to ITO, Ward-2, Rourkela for purpose of completion of assessment  As the assessment proceedings had been validly initiated by Asstt. Commissioner, Rourkela Circle, Rourkela in case of assessee, issues in  appeal required to be restored to file of Asstt. Commissioner, Rourkela Circle, Rourkela for de novo assessment.  (AY.  2010-11)