Law:

Section:

Section 226, read with section 120, of the Income-tax Act, 1961 - Collection and recovery of tax - Other modes of recovery - Assessment year 1998-99 - Petitioner filed instant petition and contended that, as she had shifted her residence to some other place, garnishee proceedings initiated against her by third respondent-Assessing Officer for arrears of income-tax due under section 226(3) were without jurisdiction - Petitioner relied on circular issued by CBDT under section 120(1) and (2) providing jurisdiction of officers on assessees, other than companies, with reference to place of residence of assessee - Whether jurisdiction in respect of individual assessees is always with officers who exercise jurisdiction over area of residence of assessees - Held, yes - Whether since circular issued by CBDT does not mention about pending assessments or recovery of tax in respect of completed assessments, etc., as on date of shifting of residence by assessees, third respondent continued to be Assessing Officer for purpose of recovery of tax assessed by him - Held, yes FACTS The petitioner had challenged the garnishee proceedings initiated by the third respondent-Assessing Officer under section 226(3) for arrears of income-tax due for the assessment year 1998-99. The petitioner shifted her residence to Bangalore where she filed her first income-tax return for the year 2001-02. Thereafter, the petitioner filed the instant petition contending that since she had shifted her residence, the third respondent ceased to have jurisdiction for recovery as 'Assessing Officer' and, therefore, garnishee proceedings initiated under section 226(3) were without jurisdiction. The petitioner relied on circular issued by CBDT under section 120(1) and (2) providing jurisdiction of officers on assessees, other than companies, with reference to place of residence of assessee. HELD The jurisdiction of income-tax authorities is prescribed by CBDT from time- to-time in exercise of powers under section 120(1) and (2). There is no dispute that the jurisdiction in respect of individual assessees, like the petitioner is always with the officers who exercise jurisdiction over the area of residence of…

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