https://www.taxtmi.com/acts?id=3989 Jurisdiction is vested in an Assessing Officer by directions under section 120; within the vested area the officer has jurisdiction over business or profession where the place or principal place of business is situated in the area and over residents. Disputes about jurisdiction are determined by the designated senior officers or, if they disagree, by the Board or a Board specified senior officer. An assessee's right to question jurisdiction is limited by filing returns or expiry of times allowed by statutory notices; where jurisdiction is contested before assessment the Assessing Officer must refer the matter for determination. Every Assessing Officer vested with an area has all statutory powers over income within that area. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 25 Jun 2025 11:31:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3989 Jurisdiction is vested in an Assessing Officer by directions under section 120; within the vested area the officer has jurisdiction over business or profession where the place or principal place of business is situated in the area and over residents. Disputes about jurisdiction are determined by the designated senior officers or, if they disagree, by the Board or a Board specified senior officer. An assessee's right to question jurisdiction is limited by filing returns or expiry of times allowed by statutory notices; where jurisdiction is contested before assessment the Assessing Officer must refer the matter for determination. Every Assessing Officer vested with an area has all statutory powers over income within that area. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3989