Jurisdiction of income tax authorities.
[(1) Subject to this Ordinance, the 4 [Chief Commissioners], the Commissioners and the Commissioners (Appeals) shall perform all or such functions and exercise all or such powers under this Ordinance as may be assigned to them in respect of such persons or classes of persons or such areas as the [Board] may direct
(2) The [Board] or the [Chief Commissioner] may, by an order, confer upon or assign to any [officer of Inland Revenue] all or any of the powers and functions conferred upon or assigned to the Commissioner, under this Ordinance, in respect of any person or persons or classes of persons or areas [as may be specified in the order]
[Explanation.--- For the purpose of this sub-section, the expression “Automated Case Selection System” means an algorithm for randomized allocation of cases by using suitable technological modes.]
(3) An order under sub-section (2) by the [Chief Commissioner] shall be made only with the approval of the [Board].
(4) The [Officer of Inland Revenue] referred to in sub-section (2) shall, for the purposes of this Ordinance, be treated to be the Commissioner
(5) Within the area assigned to him, the Commissioner shall have jurisdiction,
(6) Where a question arises as to whether a Commissioner has jurisdiction over a person, the question shall be decided by the [Chief Commissioner] or [Chief Commissioners] concerned and, if they are not in agreement, by the [Board].
(7) No person shall call into question the jurisdiction of a Commissioner after that person has furnished a return of income to the Commissioner or, where the person has not furnished a return of income, after the time allowed by any notice served on the person for furnishing such return has expired.
(8) Notwithstanding anything contained in this section, every Commissioner shall have all the powers conferred by, or under, this Ordinance on him in respect of any income arising within the area assigned to him.
[(8A) The power to confer jurisdiction under this section shall include the power to transfer jurisdiction from one income tax authority to another.]
(9) Where, in respect of any proceedings under this Ordinance, an income tax authority is succeeded by another, the succeeding authority may continue the proceedings from the stage it was left by that authority’s predecessor.]
Enter your Description here...
โWeโre always working to improve and keep our information accurate, complete & up-to-date. If you spot any mistakes, missing details, or anything that doesnโt seem right, please let us know using the feedback option below.โ
No video available.
We provide multiple practice sessions specifically designed to help aspiring lawyers prepare effectively for the Law GAT (Graduate Assessment Test).as Per Outline "
Success! Your action was completed.
โAllah is sufficient for me. There is none worthy of worship but Him. I have placed my trust in Him. He is the Lord of the Majestic throne.โ