The assessee filed an appeal before the Kolkotta Tribunal, contending that the Assessing Officer had no jurisdiction to complete the assessment since the jurisdiction over the assessee was duly transferred to the Assistant Commissioner on March 15, 2013, even before the assessment order was passed. The assessee’s appeal was allowed.  Commissioner transferred the jurisdiction of the case from kolkotta to Chennai. The Revenue filed an appeal before the High Court at Madras.   Dismissing the appeal the Court held  that the Madras High Court had no jurisdiction and it was open to the Department to work out its remedy before the Calcutta High Court and get the issue redressed.(AY.2008-09)