Filing of return

Dear Friend, You have the privilege to file your IT return either at the place of residence or at the place of your office/business. If you have already filed your first return in Delhi, and if you are occupying a job by which you may be transferred to different cities in short period, then you may jolly well continue to file your subsequent years returns in Delhi itself. If you are yet to file your first return, then you can choose either Delhi or the place of your work for filing your returns. But having once chosen the place, then any transfer to a different station has to be carried out by the AO based on your request only. Based on the information furnished by you and the choice of address for communication as indicated by you, at the time of making application in FORM 49A for PAN card, your exact assessment jurisdiction is indicated in the PAN communication letter itself. It is for you to make the right choice that suits your purpose. Am i right?