TaxTMI 
TaxTMI 
Jurisdiction of Assessing Officers
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....on residing within the area. (2) Where a question arises under this section as to whether an Assessing Officer has jurisdiction to assess any person, the question shall be determined by the 5H[Principal Director General or] Director General or the 5D[Principal Chief Commissioner or] Chief Commissioner or the 5[Principal Commissioner or] Commissioner; or where the question is one relating to areas within the jurisdiction of different 5I[Principal Director General or] Directors General or 5F[Principal Chief Commissioners or] Chief Commissioners or 5A[Principal Commissioners or] Commissioners, by the 5J[Principal Director General or] Directors General or 5G[Principal Chief Commissioners or] Chief Commissioners or 5B[Principal Commissioners or....
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....ion 153C or after the completion of the assessment, whichever is earlier.] (4) Subject to the provisions of sub-section (3), where an asses­see calls in question the jurisdiction of an Assessing Officer, then the Assessing Officer shall, if not satisfied with the correctness of the claim, refer the matter for determination under sub-section (2) before the assessment is made. (5) Notwithstanding anything contained in this section or in any direction or order issued under section 120, every Assessing Officer shall have all the powers conferred by or under this Act on an Assessing Officer in respect of the income accruing or arising or received within the area, if any, over which he has been vested with jurisdiction by virtue of the dire....
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....or profession is carried on in more places than one, if the principal place of his business or profession is situate within the area, and (b) in respect of any other person residing within the area. (4) Where a question arises under this section as to whether an Income-tax Officer has jurisdiction to assess any person, the question shall be determined by the Commissioner; or where the question is one relating to areas within the jurisdiction of different Commissioners, by the Commissioners concerned or, if they are not in agreement, by the Board. (5) No person shall be entitled to call in question the jurisdiction ot an Income-tax Officer- (a) after the expiry of one month from the date on which he has made a return under sub-sectio....