Assessee was a non-resident Indian. Assessment  was completed . Commissioner (IT ) issued a reopening notice against assessee at its address at Madurai as PAN address of assessee was in Madurai and, accordingly, transferred case of assessee to Assessing Officer at Madurai . On writ the  Assessee contended that assessee was residing in Shimoga, Karnataka and thus, appropriate officer to assess assessee would be officer at Shimoga and impugned notice issued at Madurai was not valid .  It was contended  that assessee was staying in Madurai prior to period relating to assessment year 2011-12 and admittedly, no return of income was filed by him during his stay at Madurai as he had not earned any income liable to tax in that period . From assessment year 2010-11 onwards, assessee had shifted to Shimoga, Karnataka, carrying on business there and returns of income were filed from assessment year 2012-13 onwards at Shimoga, till date .  These returns of income were processed and intimations were issued wherein address of assessee was stated to be Shimoga  . Allowing the petition the Court held that on facts, appropriate officer to assess assessee was officer at Shimoga. Accordingly  notice for reopening n issued at its address at Madurai was not valid. (AY. 2011-12 )