Held, dismissing the appeal of the revenue the Court held that  on June 17, 2010 the assessment under section 143(3) of the Income-tax Act, 1961, was completed. Thereafter, two notices were issued under section 263 of the Act dated December 21, 2012 and December 15, 2013. On May 7, 2013 the Commissioner had passed the order under section 263 of the Act. By order dated March 15, 2013, the Commissioner transferred the file to the jurisdiction of the Assessing Officer in Chennai. It was thereafter that the assessing authority had issued notice dated February 21, 2014 and proceeded to complete the assessment on March 24, 2014.   After the order passed by the Commissioner transferring the files to the jurisdiction at Chennai by order dated March 15, 2013, the Assessing Officer Kolkata  has passed the order  who had no jurisdiction to deal with the matter. The Tribunal was correct in holding that the assessment order dated March 24, 2014. Order of Tribunal affirmed.(AY. 2008-09)