AHLUWALIA S A Vs. STATE OF NAGALAND

JUDGEMENT

(1.) IN this petition, under Art. 226 of the Constitution of India, the petitioner challenges the validity of order/letter dt. 15th March, 1990, and also another order/letter dt. 20th Sept., 1990 (Annexures -A and B). The matter relates to transfer of jurisdiction as regards assessment of the salary income of the petitioner from Dimapur to New Delhi.

(2.) THE petitioner while in service, belonged to the Indian Administrative Service AS of the Nagaland cadre. The petitioner has since retired. Throughout his service, he was posted in Nagaland except for a short period of five years beginning from the middle of 1978 till 1984 during which period the petitioner was posted in Delhi as Director, Ministry of Home Affairs. Admittedly, the petitioner filed his returns at Dimapur from 1971 onwards and as such assessment was made at Dimapur. As stated above, during the period from 1978 to 1984, since the petitioner was serving in Delhi on deputation and since the petitioner had his residence there in Delhi where his income also accrued, returns were filed in Delhi during the aforesaid period from 1978 to 1984. Thereafter, the IT assessment for the year 1984 -85 was made at Dimapur, vide Annexure -J dt. 31st March, 1987. Return of income -tax was furnished by the petitioner on 8th Aug., 1985, as is apparent from this document. The ITO, A -Ward, Dimapur, wrote a letter dt. 5th Feb., 1982, to the petitioner in which it was mentioned "as you are now permanently posted in New Delhi, you are requested to kindly let met know the complete address of the ITO under whose jurisdiction assessable now at New Delhi and further requested to reply to the CIT, North Eastern Region, P.B. No. 20, Shillong, Pin -793 001, for transferring the assessment records from this office to the concerned ITO in Delhi". The petitioner replied to the above letter on 27th Nov., 1982, pointing out that he was not permanently posted to Delhi and, therefore, this fact should not be presumed and he stated further that in fact he was posted there in Delhi on deputation for a period of five years w.e.f. July, 1978, and that after completion of the deputation period, he was likely to go back to his parent cadre in Nagaland for further posting. Therefore, it was suggested that it would not be necessary to transfer all the assessment records to the ITO at Delhi. On the other hand, the assessment records being maintained in New Delhi would have to be transferred to the office at Dimapur after he resumed his duties in Nagaland. By letter dt. 22nd July, 1985, the ITO, Dimapur informed the petitioner that as desired by the petitioner in his letter dt. 27th Feb., 1982, the assessment record had not been sent to the ITO, Delhi.

(3.) NOW , coming to the order/letter dt. 15th March, 1990, impugned in this petition, apparently the income -tax assessment records, pertaining to the petitioner were sent to the jurisdiction of the Asstt. CIT (Investigation) by the ITO, Dimapur "as directed" by the Asstt. CIT (Investigation) Delhi. Apparently no mention of assessment year is made in this order/letter. The other order/letter dt. 20th Sept., 1990, impugned in this petition relates to the transfer of return of income of the petitioner for the asst. year 1990 -91. It is indicated in this order that the IT return in respect of the petitioner for the asst. year 1990 -91 was filed on 23rd July, 1990. It was further stated "the jurisdiction of the case lies under your circle". By letter dt. 9th Oct., 1990, the petitioner protested to the ITO questioning as to the relevant section of law under which jurisdiction could be transferred from Dimapur to the Asstt. CIT (Investigation), Delhi. It is stated that the petitioner did not receive any further reply from the ITO, Dimapur.