tansfer of i.t. file juricdiction

He needs fill revised Form 49 A.

how can jurisdiction change without order u/s 127?

He can file the return at the ITO of new juristiction with a request of change in address. no need to file the PAN Applicaion again. ITO will querry the PAN from the old juristicion and it will be internally tr. to the NEW ITO. It's a departmental process. But if u want to file Application for Correction in PAN in 49A it's up to you. but Income Tax department doesn't give the Address in PAN Card for the sake of this problem.

Dear Deepak, Pl clarify if your client is Salaried or Business/Professional. I thinkk, If he/she is salaried - the Return can be filed anywhere - at the place of permanent residence or Service. If he/she is having income from business/profession, the question of Surendra is valid. An application for transfer of assessment records will have to be submitted to the CCIT Kolkata, CC to ITO Secunderabad, ITO Kolakata.