21[Jurisdiction
of Assessing Officers.
22124. (1)
Where by virtue of any direction or order issued under sub-section (1) or
sub-section (2) of section 120, the Assessing
Officer has been vested with jurisdiction over any area, within the limits of
such area, he shall have jurisdiction—
(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 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.
(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 Director General or the Chief Commissioner
or the Commissioner; or where the question is one relating to areas within the
jurisdiction of different Directors General or Chief Commissioners or
Commissioners, by the Directors General or Chief Commissioners or Commissioners
concerned or, if they are not in agreement, by the Board or by such Director
General or Chief Commissioner or Commissioner as the Board may, by notification
in the Official Gazette, specify.
(3) No person shall be entitled to call in question
the jurisdiction of an Assessing Officer—
(a) where he has made a return 23[under sub-section (1) of section 115WD or] under sub-section (1) of section 139, after the expiry of one month from the
date on which he was served with a notice under sub-section (1) of section 142 or 23[sub-section
(2) of section 115WE or] sub-section (2) of section 143 or after the completion of the
assessment, whichever is earlier;
(b) where he has made no such return, after the
expiry of the time allowed by the notice under 24[sub-section (2) of section 115WD or sub-section (1) of section 142 or under sub-section (1) of section 115WH or under section
148 for the making of the return or by the notice under the first proviso
to section 115WF or under the first proviso to section 144] to show cause why the assessment should
not be completed to the best of the judgment of the Assessing Officer,
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, if any, over which he has been vested with
jurisdiction by virtue of the directions or orders issued under sub-section (1)
or sub-section (2) of section 120.]