Held, that by notification, the Central Board of Direct Taxes issued directions that all cases covered under section 133A of the Act having impounded material would be transferred to the Central Charge under section 127 of the Act. The Assessing Officer while framing assessment was very much aware about the impounded material.  It was the duty of the Assessing Officer transferring the file to inform the assessee of the change in jurisdiction and not the other way round. There was almost one month available for transferring the file to the Central Circle. The assessment framed was without jurisdiction.  The assessment framed was without jurisdiction.(AY. 2003-04 to 2005-06)