Jurisdiction of income-tax authorities.
130. (1) The income-tax authorities shall exercise all or any of the powers and perform all or any of the functions conferred on, or, as the case may be, assigned to such authorities by or under this Code in accordance with such directions as the Board may issue for the exercise of the powers and performance of the functions by all or any of those authorities.
(2) The directions of the Board under sub-section (1) may authorise any other income-tax authority to issue orders in writing for the exercise of the powers and performance of the functions by all or any of the other income-tax authorities who are subordinate to it.
(3) In issuing the directions or orders referred to in sub-sections (1) and (2), the Board or other income-tax authority authorised by it may have regard to any one or more of the following criteria, namely :—
(a) territorial area;
(b) persons or classes of persons;
(c) incomes or classes of income; and
(d) cases or classes of cases.
(4) Any income-tax authority, being an authority higher in rank, may, if so directed by the Board, exercise the powers and perform the functions of the income-tax authority lower in rank and any such direction issued by the Board shall be deemed to be a direction issued under sub-section (1).
(5) The Board may, by order , authorise any Director General or Director to perform such functions of any other income-tax authority as may be assigned to him by the Board.
(6) The Chief Commissioner, if authorised by the Board, may direct two or more Assessing Officers (whether of same rank or not) to exercise and perform the powers and functions conferred on or assigned to them concurrently and the Assessing Officer lower in rank shall follow the directions of the Assessing Officer who is higher in rank.
