Mahitosh Majumdar, J. - (1.) This writ petition is for quashing/setting aside an order of assessment dated February 20, 1986, made under Section 143(3) of the Income-tax Act, 1961, and a notice of demand dated February 20, 1986, under Section 156 of the said Act (annexure "G" to the writ petition). The impugned order of assessment and notice of demand were made by Smt. K. Dhar, Income-tax Officer, I Ward, District III(I), Calcutta, for the assessment year 1983-84, the corresponding financial year being April 1, 1982, to March 31, 1983.
(2.) The facts of the case are briefly as follows : The petitioner is a senior advocate of this court. He was appointed as Advocate-General of Sikkim and joined the post on March 12, 1980. Soon thereafter, he shifted his residence to Gangtok, Sikkim. When practising in Calcutta, he was an assessee within the jurisdiction of the Income-tax Officer, I-Ward, Dist. III (I), Calcutta.
(3.) Some time after shifting his residence to Gangtok, Sikkim, the petitioner wrote from Gangtok four letters to the aforesaid Income-tax Officer, I-Ward. The letters are dated June 9, 1980, September 12/14, 1980, November 3, 1980, and February 16, 1981 (annexure "B" to the petition). The contents of the letters may be briefly summarised as follows : (i) that the petitioner had joined as Advocate-General of Sikkim on March, 1980, and was residing in Gangtok, Sikkim, since then ; (ii) that the Income-tax Act, 1961, has not been extended to Sikkim ; (iii) that, in Sikkim, the Sikkim income-tax law continues to be in force and income-tax was being deducted at source from his retainer by the Government of Sikkim, according to the Sikkim income-tax law ; (iv) that he was not liable to pay income-tax under the Income-tax Act, 1961, on his income earned in Sikkim, so long as he continues to reside in Sikkim ; (v) in his letter dated September 12/14, 1980, he made the following request to the Income-tax Commissioner in paragraph (iv) of the letter : "... I shall be highly obliged if you let me know if I am liable to pay income-tax under the Indian Income-tax Act under the circumstances aforesaid. I shall be grateful to hear from you at an early date so that I can discharge my legal obligations, if any.";