Jurisdiction of Assessing Officers

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.... jurisdiction in respect of -     (a) any person carrying on a business, if-        (i)  in a case where the business is carried on in more places than one, the principal place of his business is situate within the area; or        (ii) in any other case, the place at which he carries on his business is situate....

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....157, if the person has furnished a return under sub-section (1) of section 148;     (b) after the expiry of the time allowed by the notice under sub-section (1) of section 151, under sub-section (1) of section 152 or under sub-section (1) of section 166, if no return has been filed;     (c) after the completion of assessment.  (5) The Assessing Officer s....