Jurisdiction of Assessing Officers clarified: territorial and residence tests plus administrative referral for disputes before assessment is completed. Substitution defines jurisdiction of Assessing Officers conferred by territorial directions, linking jurisdiction to the place of business or residence; prescribes an administrative referral procedure for jurisdictional disputes to Directors General, Chief Commissioners, Commissioners or the Board; restricts the time and circumstances in which a taxpayer may challenge jurisdiction after specified notices or assessment completion; requires the Assessing Officer to refer bona fide jurisdictional objections before making assessment; and confirms that an Assessing Officer vested with an area retains all powers under the Act over income within that area.
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Jurisdiction of Assessing Officers clarified: territorial and residence tests plus administrative referral for disputes before assessment is completed.
Substitution defines jurisdiction of Assessing Officers conferred by territorial directions, linking jurisdiction to the place of business or residence; prescribes an administrative referral procedure for jurisdictional disputes to Directors General, Chief Commissioners, Commissioners or the Board; restricts the time and circumstances in which a taxpayer may challenge jurisdiction after specified notices or assessment completion; requires the Assessing Officer to refer bona fide jurisdictional objections before making assessment; and confirms that an Assessing Officer vested with an area retains all powers under the Act over income within that area.
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