Jurisdiction of income-tax authorities
134. (1) The Board may, by notification in the Official Gazette, assign jurisdiction for the exercise of the powers and performance of the functions by all, or any of, the income-tax authorities.
(2) The Board may, by notification in the Official Gazette, authorise any income-tax authority to assign jurisdiction to all, or any of, the other income-tax authorities, who are subordinate to it, for the exercise of the powers and performance of the functions.
(3) The income-tax authorities shall exercise all, or any of, the powers and perform all, or any of, the functions conferred on, or assigned to, them by or under this Code.
(4) The income-tax authorities authorized under sub-section (2) may, by notification in the Official Gazette, assign jurisdiction for the exercise of the powers and performance of the functions by all, or any of, the income-tax authorities who are subordinate to it.
(5) The jurisdiction under sub-section (1) may be assigned having regard to any one or more of the following criteria, namely:-
(a) territorial area;
(b) person or class of persons;
(c) tax bases or class of tax base; and
(d) cases or class of cases.
(6) The Board may, by notification in the Official Gazette, authorize any Director General or Director to perform such functions of any other income-tax authority as may be assigned to him by the Board.
(7) The Chief Commissioner, if authorized by the Board, may direct two or more Assessing Officers (whether of same rank or not) to exercise and perform, concurrently, the powers and functions conferred on, or assigned to, them.
(8) The Assessing Officer being lower in rank shall follow the directions of the Assessing Officer being higher in rank, if two or more Assessing Officers of different class have been directed under sub-section (7) to exercise and perform concurrently.
(9) The Board may direct any income-tax authority being an authority higher in rank, to exercise the powers and perform the functions of the income-tax authority being an authority lower in rank.
