Assessing officer jurisdiction demarcation requires periodic local visits to taxpayers; headquarters attendance only when unavoidable. Clause 7A of section 2 defines ITO, ACIT and DCIT jurisdictions based on income or loss shown in returns as on the first day of the relevant financial year, which has caused transfer of cases away from taxpayers' localities. The Board directs assessing officers to make periodic tours to taxpayers' business or residence locations and to require attendance at headquarters only when unavoidable, to avoid taxpayer hardship.
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 demarcation requires periodic local visits to taxpayers; headquarters attendance only when unavoidable.
Clause 7A of section 2 defines ITO, ACIT and DCIT jurisdictions based on income or loss shown in returns as on the first day of the relevant financial year, which has caused transfer of cases away from taxpayers' localities. The Board directs assessing officers to make periodic tours to taxpayers' business or residence locations and to require attendance at headquarters only when unavoidable, to avoid taxpayer hardship.
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