Allowing the appeal of the assessee the Tribunal held that  once transfer of  case of  assessee was ordered under S. 127 of the Act .  AO who was vested with jurisdiction by  virtue of  direction or order issued under Sub-Section (1) o (2) of  S. 120 And S. 124, stood divested of  same and in such a case notice issued under S. 143(2) by  said AO After date of  transfer, was to be  regarded as invalid notice and  consequently, assessment framed under S. 43(3) pursuant  to  notice issued would be  void ab initio.