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Challenge to validity of transfer of jurisdiction for assessment of salary income from Dimapur to New Delhi. Analysis: The petitioner, a retired IAS officer of the Nagaland cadre, contested the transfer of jurisdiction for income tax assessment from Dimapur to New Delhi. The petitioner had been posted in Nagaland throughout his service, except for a brief period in Delhi from 1978 to 1984. Despite filing returns in Dimapur, assessments for the period in Delhi were also conducted there. The dispute arose when the Commissioner of Income-tax sought to transfer jurisdiction to New Delhi for administrative convenience, which the petitioner vehemently opposed. The petitioner argued that the transfer lacked valid reasons and was unnecessary due to his absence of residence and income sources in Delhi. The impugned orders/letters dated March 15, 1990, and September 20, 1990, were challenged on the grounds that they were issued without proper authority for transferring jurisdiction. The petitioner contended that respondent No. 5 lacked jurisdiction to direct the transfer, and respondent No. 4 did not have the power to comply with the transfer without following the provisions of section 127 of the Income-tax Act. The petitioner further argued that the Assistant Commissioner of Income-tax (Investigation) in Delhi had no jurisdiction over the petitioner's income tax returns for the relevant period when he was serving in Nagaland. The Court held that the orders/letters transferring jurisdiction lacked a valid order from a competent authority. It was determined that respondent No. 5 did not have the authority to direct the transfer of jurisdiction, and the actions taken by respondent No. 4 were not in compliance with the necessary procedures. Consequently, the Court quashed the impugned orders/letters dated March 15, 1990, and September 20, 1990, and ruled in favor of the petitioner. The Court did not award any costs in the matter. In conclusion, the Court found that the transfer of jurisdiction from Dimapur to New Delhi lacked proper authorization and was therefore unsustainable. The judgment favored the petitioner's contention that the transfer was invalid, and the impugned orders/letters were quashed as a result.
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