Appropriate officer to assess taxpayer is AO having jurisdiction over area in which business is carried on

INCOME TAX : Where assessee was residing at Madurai, Tamil Nadu prior to assessment year 2011-12 and no return of income was filed during his stay at Madurai as he had not earned any taxable income in that period and from assessment year 2010-11 onwards, assessee shifted to Shimoga, Karnataka, carrying on business there and returns of income were filed from assessment year 2012-13 till date at Shimoga, appropriate officer to assess assessee would be officer at Shimoga and not Madurai even though

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