Jurisdiction Transfer Upheld: Tribunal Rejects Revenue's Appeal on Kolkata to Chennai File Move u/s 127.

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....Transfer of Jurisdiction u/s 127 - File were transferred from Kolkata's jurisdiction to Chennai - The Revenue's argument that the PAN and files were still within Kolkata's jurisdiction was dismissed, as the transfer of jurisdiction was a consequential proceeding. The Tribunal's decision was upheld, and the appeal failed against the Revenue.....