Jurisdiction of Assessing Officers determines territorial assessment authority and requires formal referral for disputes before assessment. An Assessing Officer with jurisdiction under directions may assess persons based on place of business or residence and exercise all statutory powers over income within that area; jurisdictional disputes are to be determined by the specified income-tax authority or, where areas overlap, by the authorities concerned or by the Board or an authority it designates. Procedural time limits and notices limit when an assessee may challenge jurisdiction, and an Assessing Officer who doubts a jurisdictional claim must refer the question for determination before making the assessment.
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.
Jurisdiction of Assessing Officers determines territorial assessment authority and requires formal referral for disputes before assessment.
An Assessing Officer with jurisdiction under directions may assess persons based on place of business or residence and exercise all statutory powers over income within that area; jurisdictional disputes are to be determined by the specified income-tax authority or, where areas overlap, by the authorities concerned or by the Board or an authority it designates. Procedural time limits and notices limit when an assessee may challenge jurisdiction, and an Assessing Officer who doubts a jurisdictional claim must refer the question for determination before making the assessment.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
