https://www.scconline.com/blog/post/2023/01/09/bombay-high-court-held-pan-consequential-to-transfer-order-of-jurisdiction-assessee-pan-follows-the-jurisdiction-not-vice-versa-legalnews-legalresearch-legalawareness/
Transfer of PAN is consequential to the Order of transfer of jurisdiction; Bombay High Court holds PAN follows the jurisdiction not vice versa