Parameters for functional distribution of work relating to assessment of cases involving returned/last assessed income of Rs. 2 lakhs and above but below Rs. 5 lakhs in respect of moffusil stations having no officer at the level of Assistant Commissioner/Deputy Commissioner. - Income Tax - 1960/1999

INSTRUCTION NO. 1960/1999 Dated: February 3, 1999 Subject: Parameters for functional distribution of work relating to assessment of cases involving returned/last assessed income of Rs. 2 lakhs and above but below Rs. 5 lakhs in respect of moffusil stations having no officer at the level of Assistant Commissioner/Deputy Commissioner. Under the existing parameters for functional distribution of work, cases of assessment involving returned/last assessed income of Rs. 2 lakhs and above but below Rs. 5 lakhs come within the purview of work area of an Assistant Commissioner/Deputy Commissioner. There are some moffusil stations where only ITOs are posted. In such circumstances, when an assessee already under the jurisdiction of a moffusil ITO returns an income of Rs. 2 lakhs or above (but below Rs. 5 lakhs), he is required to be assessed by an Assistant Commissioner/Deputy Commissioner at a station other than where the taxpayer normally resides/carries on business or profession. This also requires frequent transfer of jurisdiction, movement of files and representation before an Assessing Officer located at a distant station. 2. In order to avoid these difficulties, it has been decided by the Board that in respect of cases already under the jurisdiction of moffusil ITOs (where no A.C. or D.C. is posted) and where the returned/last assessed income becomes Rs. 2 lakhs and above but below Rs. 5 lakhs, the ITO will continue to exercise jurisdiction despite the change in income limit. 3. These instructions will come into force with effect from 1.4.99. F.No. 225/28/99--ITA-II (R.N. DASH) Director (ITA-II)