Rahul, this thing is just unpredictable. As assessment wards are situated in both smaller and bigger cities. As per the rule, there should be one Income tax officer for each district. Districts are alloted with one income tax officer, two tax assistants, one inspector and other supporting staff. They are alloted on the basis of vacancies available in different districts. You can check out the list of income tax offices here:

https://www.incometaxindia.gov.in/Documents/departmental-directory.pdf

Thankyou!