Jurisdiction of Assessing Officers.

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..... erson 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 jurisdi .....

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..... ; (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 .....

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