Jurisdiction of Assessing Officers.
131. (1) The Assessing Officer who has been vested with jurisdiction over any area, by virtue of any direction or order issued under section 130, shall, within the limits of such area, have jurisdiction in respect of —
(a) any person carrying on a business,—
(i) in a case where the business is carried on in more places than one, the principal place of his business is situate within the area; or
(ii) in any other case, the place at which he carries on his business is situate within the area; and
(b) any other person residing within the area.
(2) Any dispute relating to jurisdiction of an Assessing Officer shall be decided by the Chief Commissioner under whom the Assessing Officer is functioning.
(3) Any dispute relating to jurisdiction of the Assessing Officer where it relates to areas within the jurisdiction of different Chief Commissioners shall be decided by consensus between the Chief Commissioners and if they are not in agreement, by the Board, or by such Chief Commissioner as the Board may direct.
(4) No person shall be entitled to question the jurisdiction of an Assessing Officer—
(a) after the expiry of one month from the date on which he was served with the notice under sub-section (2) of section 150, if the person has furnished a return under sub-section (1) of section 144 or after the completion of assessment, whichever is earlier;
(b) after the expiry of the time allowed by the notice under sub-section (1) of section 146 or under sub-section (2) of section 159, if no return has been filed.
(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, if not satisfied with the correctness of the claim, refer the matter for determination under sub-section (2) before the assessment is made.
(6) Every Assessing Officer shall have all the powers conferred by, or under, this Code on an Assessing Officer in respect of the tax bases aceruing or received within the area over which he has been vested with jurisdiction under section 129, notwithstanding anything in this section or in any direction or order issued under section 129.
