The jurisdiction of the CIT(A) had been transferred, but the concerned CIT(A) continued to dispose of appeals after the date of transfer of jurisdiction and passed a large number of orders during that period. The High Court held that orders passed by the CIT(A) after the transfer of jurisdiction were erroneous, illegal and without jurisdiction. The remand of the appeals to the respective competent CIT(A) was upheld, as the assessees were not prejudiced by such remand. (AY. 2007-08 to 2013-14)