Jurisdiction of Assessing Officers

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.... (b) in respect of any other person 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 Com....

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.... a notice under sub-section (1) of section 153A or sub-section (2) of section 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,....

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....profession, if the place at which he carries on his business or profession is situate within the area, or where his business 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 qu....

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....4-2006 before it was read as,  "sub-section (1) of section 142 or under section 148 for the making of the return or by the notice under the first proviso to section 144"    5. Inserted vide Section 4 of the Finance (No. 2) Act 2014 w.e.f. 01-06-2013   5A. Inserted vide Section 4 of the Finance (No. 2) Act 2014 w.e.f. 01-06-2013   5B. Inserted vide Section 4 of the Finance (No. 2) Act 2014 w.e.f. 01-06-2013   5C. Inserted vide Section 4 of the Finance (No. 2) Act 2014 w.e.f. 01-06-2013   5D. Inserted vide Section 4 of the Finance (No. 2) Act 2014 w.e.f. 01-06-2013   5E. Ins....