Designation of Assessing Officer: CITs may assign or retain jurisdictional AOs; ensure tracing and valid service before alternative notice issuance. The Board revises prior AIRs guidance to permit Commissioners of Income Tax to designate Assessing Officers or leave work to jurisdictional Assessing Officers for issuing notices under section 142(1), amending sub paras (d)-(g). Notices under section 142(1) should follow the Central Action Plan timeline. Where AIR addresses are incomplete, officers must trace assessees per the established procedure and secure valid service; if tracing delays prevent issuing section 142(1) notices and completing assessment within the prescribed period, a notice under section 148 may be issued thereafter.
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.
Designation of Assessing Officer: CITs may assign or retain jurisdictional AOs; ensure tracing and valid service before alternative notice issuance.
The Board revises prior AIRs guidance to permit Commissioners of Income Tax to designate Assessing Officers or leave work to jurisdictional Assessing Officers for issuing notices under section 142(1), amending sub paras (d)-(g). Notices under section 142(1) should follow the Central Action Plan timeline. Where AIR addresses are incomplete, officers must trace assessees per the established procedure and secure valid service; if tracing delays prevent issuing section 142(1) notices and completing assessment within the prescribed period, a notice under section 148 may be issued thereafter.
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