A survey under section 133A was converted into a search under section 132, following which the assessee’s jurisdiction was transferred from Panchkula to Chandigarh under section 127. Although the High Court later quashed the search proceedings, it upheld the transfer of jurisdiction, holding that section 127 is an independent administrative provision and the transfer was not a direct consequence of the search. Since the assessee had also raised no objection to the centralization of the case, the transfer order remained valid. Accordingly, the SLP was dismissed. (AY. 2016-17)