TMI BlogJurisdiction of Assessing OfficersX X X X Extracts X X X X X X X X Extracts X X X X ..... sdiction- ( 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 princi pal place of his business or profession is situate within the area, and ( b ) in respect of any other person residing within the area. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Board or by such 5 [Principal Director General or] Director General or 5 [Principal Chief Commissioner or] Chief Commissioner or 5 [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 jurisdic tion of an Assessing Officer- ( a ) where he has made a return 2 [ under sub-section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fficer, whichever is earlier. 6 [(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 subsection (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 asses see c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1987, w.e.f. 1-4-1988. Prior to its substitution, section 124 was amended by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1967 and the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975. 2. Inserted by the Finance Act, 2005, w.e.f. 1-4-2006. 3. Inserted by the Finance Act, 2005, w.e.f. 1-4-2006. 4. Substituted for sub-section (1) of section 142 or under section 148 for the mak ..... X X X X Extracts X X X X X X X X Extracts X X X X
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