Jurisdiction transfer u/s. 127 sustained. Private employee's LFC exemption claim was rightly denied.

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....The ITAT Raipur had jurisdiction over the case of a private salaried employee's reopened assessment. The jurisdiction was transferred u/s 127 to ITO, Ward-1(1), Bhilai by order of ACIT Tax-1 u/s 120. The claim of exemption of Leave Fare Concession (LFC) was disallowed. The Tribunal upheld the jurisdiction transfer and the disallowance, dismissing the assessee's appeal. The CIT(A) had rightly sustained the disallowance.....