The jurisdictional point was raised by the assessee before the CIT(A). By order dt. 15th March, 2013, the CIT(A) transferred the file to the jurisdiction of the AO in Chennai. It is thereafter the assessing authority had issued notice dt. 21st Feb., 2014 and proceeded to complete the assessment on 24th March, 2014. It is evidently clear that on and after the order passed by the CIT transferring the files to the jurisdiction at Chennai by order dt. 15th March, 2013, the AO in Kolkata has no jurisdiction to deal with the matter. Transfer of the files is a ministerial or an administrative act to be done by the Department for which the assessee cannot be held responsible.  The transfer of the PAN was only a consequential proceeding to the transfer of jurisdiction. The Tribunal has examined the facts and has found that on the date when the AO completed the assessment, he had no jurisdiction over the matter. PCIT  v. Capstone Securities Analysis (P) Ltd. (2023) 330 CTR 565/  221 DTR 249  (Bom) (HC) concurred with. (AY. 2008-09)