Jurisdiction of Assessing Officers

(1)

Where an Assessing Officer has been vested with jurisdiction over any area by virtue of any direction or order issued under section 241(1) or (2) or (3), he shall have jurisdiction within the limits of such area,— (a) in respect of any person carrying on a business or profession, if the place at which he carries on his business or profession is situated 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 situated within the area; and (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 specified income-tax authority.

(3)

Where under this section, a question arises relating to areas within the jurisdiction of different specified income-tax authorities, the question shall be determined–– (a) by the concerned specified income-tax authority concerned; or (b) if they are not in agreement, by the Board or by such specified 5 income-tax authority as the Board may, by notification, specify.

(4)

No person shall call in question the jurisdiction of an Assessing Officer,–– (a) where he has made a return under section 263(1), after the expiry of one month from the date on which he was served with a notice under (1) or 270(8) or after the completion of the assessment, whichever 10 is earlier;

section 268

(b)

where he has made no such return, after the expiry of the time allowed by the notice under section 268(1) or 280(2) for the making of the return or by the notice under section 271(2) to show cause why the assessment should not be completed to the best of the judgment of the Assessing Officer, 15 whichever is earlier;

(c)

where an action has been taken under section 247 or 248, after the expiry of one month from the date on which he was served with a notice under section 153C(2) of the Income-tax Act, 1961 or section 294(1)(a) or after the completion of the assessment, whichever is earlier. 20

(5)

Subject to the provisions of sub-section (4), where an assessee calls in question the jurisdiction of an Assessing Officer, then the Assessing Officer shall, not satisfied with the correctness of the claim, refer the matter for determination under sub-section (2) or (3) before the assessment is made.

(6)

Irrespective of anything contained in this section or in any direction or 25 order issued under section 241, every Assessing Officer shall have all the powers conferred 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 directions or orders issued under section 241(1) or. (2) or (3) or section (4). 30