Concurrent jurisdiction in tax administration does not divest the assessing officer; allocation and draft order safeguards apply. Conferral of concurrent jurisdiction on a higher tax officer does not automatically divest the assessing officer of his powers; the assessing officer retains primary jurisdiction until a subsequent order withdraws powers. The higher officer may, by order, withdraw or reassign all or some powers or particular cases to allocate work. When the assessing officer makes assessments, applicable procedural safeguards require that proposed variations beyond the prescribed threshold be forwarded as a draft to the taxpayer, and related procedural provisions apply.
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.
Concurrent jurisdiction in tax administration does not divest the assessing officer; allocation and draft order safeguards apply.
Conferral of concurrent jurisdiction on a higher tax officer does not automatically divest the assessing officer of his powers; the assessing officer retains primary jurisdiction until a subsequent order withdraws powers. The higher officer may, by order, withdraw or reassign all or some powers or particular cases to allocate work. When the assessing officer makes assessments, applicable procedural safeguards require that proposed variations beyond the prescribed threshold be forwarded as a draft to the taxpayer, and related procedural provisions apply.
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