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....


TaxTMI
TaxTMI