Jurisdiction of Assessing Officers.

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....nbsp;        (a) any person carrying on a business,—             (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 pla....

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....       (a) after the expiry of one month from the date on which he was served with the notice under sub-section (2) of section 150, if the person has furnished a return under sub-section (1) of section 144 or after the completion of assessment, whichever is earlier;       (b) after the expiry of the time allowed by the notice under sub-sectio....