Assessing Officer jurisdiction: area based authority over businesses and residents, with Chief Commissioner resolution and procedural time limits. Jurisdiction of an Assessing Officer, vested under section 130, covers persons carrying on business within the area-principally where multi location businesses have their principal place of business in the area or where a business is carried on at a place within the area-and other persons residing within the area. Disputes on jurisdiction are decided by the Chief Commissioner or, between Chief Commissioners, by consensus or by the Board; time limits constrain when an assessee may question jurisdiction and the Assessing Officer must refer contested jurisdictional claims for determination prior to assessment if not satisfied.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Assessing Officer jurisdiction: area based authority over businesses and residents, with Chief Commissioner resolution and procedural time limits.
Jurisdiction of an Assessing Officer, vested under section 130, covers persons carrying on business within the area-principally where multi location businesses have their principal place of business in the area or where a business is carried on at a place within the area-and other persons residing within the area. Disputes on jurisdiction are decided by the Chief Commissioner or, between Chief Commissioners, by consensus or by the Board; time limits constrain when an assessee may question jurisdiction and the Assessing Officer must refer contested jurisdictional claims for determination prior to assessment if not satisfied.
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