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"4.3 The CPIO/AO was asked to verify the case records and report in this matter. To which the AO vide his letter dtd. 04.11.2018 has submitted his comments as "On perusal of the case record, it is found that vide letter dtd. 29.10.2002 received from ACIT, Central Circle- 1(1), Ahmedabad (copy enclosed), it is informed that the jurisdiction over the assessee i.e. Shri Dharamshibhai Harijibhai Patel (PAN :

AAMPP 6622 P) is ITO, Ward - 6(4), Ahmedabad as per the departmental ITD database. However, for initiation of proceeding u/s 158BD of the Act, as per provisions of Chapter XIVB the search assessments are to be done by AOs not below the rank of ACsIT. Further jurisdiction over the assessee was changed from Ward - 6(4), Ahmedabad to Circle - 6, Ahmedabad and both the charges are under the then CIT-VI, Ahmedabad. The ACIT/DCIT has concurrent jurisdiction over all the cases of the Range. Therefore, as per section 127 of the Act, there is no need to pass an order u/s 127 of the Act for change of jurisdiction."