Held that Revenue authorities have not passed under section 127 transferring the jurisdiction over the assessee’s case from the Asstt. CIT Mordabad to the Dy. CIT(IT),Lucknow, nor issued notice to the assessee. Assessment order under section 147 read with section 144C(13) by the Dy, Director of IT(IT) Lucknow pursuant to the notice under section 148 issued by the Asst.CIT, Mordabad is without jurisdiction and is quashed. The asseseee is not an eligible assesee within the meaning of section 144C(15) and consequently, the limitation to pass the assessment order was the one provided under section 153 (2). Notice under section 148 was issued to the assessee on 3 rd July, 2019, the limitation, as per the proviso to section 153(2) was up to 31 st, March 2021, which stood extended up to 30 th September, 2021, by virtue of Taxation and Other laws) Relaxation and Amendment of Certain Provisions) Act is clearly barred by limitation. (AY. 2016-17)