Assessing Officer jurisdiction clarified: tax administration depends on geography or the nature of the taxpayer's income. An Assessing Officer is an officer of the Income-tax Department assigned jurisdiction to administer income-tax for a specified geographical area or a class of persons; jurisdiction may depend on the taxpayer's location or the nature of income, and the responsible officer can be identified via the Departmental website or the Public Relations Officer, with section 2(7A) as a related statutory reference.