law: The Income-Tax Act, 1961
  1[124. Jurisdiction of Assessing Officers.-
  (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 2[Principal Director General or Director General] or the 3[Principal Chief Commissioner or Chief Commissioner] or the 4[Principal Commissioner or Commissioner]; or where the question is one relating to areas within the jurisdiction of different 2[Principal Director General or Director General] or 3[Principal Chief Commissioner or Chief Commissioner] or 4[Principal Commissioner or Commissioner], by the 2[Principal Director General or Director General] or 3[Principal Chief Commissioners or Chief Commissioners] or 4[Principal Commissioner or Commissioner] concerned or, if they are not in agreement, by the Board or by such 2[Principal Director General or Director General] or 3[Principal Chief Commissioner or Chief Commissioner] or 4[Principal 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 1[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 2[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 3[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[(c) where an action has been taken under section 132 or section 132A, after the expiry of one month from the date on which he was served with a notice under sub-section (1) of section 153A or sub-section (2) of section 153C or after the completion of the assessment, 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.
  1. Subs. by Act 4 of 1988, s. 34, for section 124 (w.e.f. 1-4-1988).
  2. Subs. by Act 25 of 2014, s. 4, for "Director General" (w.r.e.f. 1-6-2013).
  3. Subs. by s. 4, ibid., for "Chief Commissioner" (w.r.e.f. 1-6-2013).
  4. Subs. by s. 4, ibid., for "Commissioner" (w.r.e.f. 1-6-2013).
  1. Subs. by Act 18 of 2005, s. 39, for "under sub-section (1) of section 139" (w.e.f. 1-4-2006).
  2. Subs. by s. 39, ibid., for "sub-section (2) of section 143" (w.e.f. 1-4-2006).
  3. Subs. by s. 39, ibid., for "sub-section (1) of section 142 or under section 148 for the making of the return or by the notice under the first proviso to section 144" (w.e.f. 1-4-2006).
  4. Ins. by Act 28 of 2016, s. 65 (w.e.f. 1-6-2016).
  [125. Powers of Commissioner respecting specified areas, cases, persons, etc.] Omitted by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988), s. 33 (w.e.f. 1-4-1988).
  [125A. Concurrent jurisdiction of Inspecting Assistant Commissioner and Income-tax Officer.]Omitted by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988), s. 33 (w.e.f. 1-4-1988). Original section was inserted by the Taxation Laws (Amendment) Act, 1975, (w.e.f. 1-10-1975).]
  [126. Powers of Board respecting specified area, classes of persons or incomes.]Omitted by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988), s. 33 (w.e.f. 1-4-1988).