High Court allowed petition preferred by assessee and quashed and set aside order passed by President of Tribunal, transferring four appeals of assessee from Bangalore Bench to Mumbai Bench.  Assessee submitted that in PCIT v. ABC Papers Ltd. [2022] 289 Taxman 150/447 ITR 1 (SC) it was held that seat of Tribunal and/or jurisdiction of concerned High Court would depend upon where seat of Assessing Officer was and, Assessing Officer who passed order. It was further submitted that in present case, Assessing Officer and Commissioner(Appeals) passed order in Bangalore, therefore, appeal against Assessment order/order passed by Commissioner (Appeals) would only lie before Tribunal, Bangalore. Order of High Court is affirmed. SLP of Revenue is dismissed.