India - Income Tax Act 2010 - Saarc

1.613 CH. XIII - INCOME-TAX AUTHORITIES - JURISDICTION S. 121Aconferred on, or as the case may be, assigned to, the Assessing Officerby or under this Act in respect of any specified area or persons orclasses of persons or incomes or classes of income or cases or classesof cases, shall be exercised or performed by 14 [an Additional Commissioneror] 15 [an Additional Director or] a 16 [Joint] Commissioner 17 [ora 16 [Joint] Director], and, where any order is made under this clause,references in any other provision of this Act, or in any rule madethereunder to the Assessing Officer shall be deemed to be referencesto such 14 [Additional Commissioner or] 15 [Additional Director or]16[Joint] Commissioner 17 [or 16 [Joint] Director] by whom the powersand functions are to be exercised or performed under such order, andany provision of this Act requiring approval or sanction of the 18 [Joint]Commissioner shall not apply.(5) The directions and orders referred to in sub-sections (1) and (2) may,wherever considered necessary or appropriate for the proper management ofthe work, require two or more Assessing Officers (whether or not of the sameclass) to exercise and perform, concurrently, the powers and functions in respectof any area or persons or classes of persons or incomes or classes of income orcases or classes of cases; and, where such powers and functions are exercisedand performed concurrently by the Assessing Officers of different classes, anyauthority lower in rank amongst them shall exercise the powers and perform thefunctions as any higher authority amongst them may direct, and, further,references in any other provision of this Act or in any rule made thereunder tothe Assessing Officer shall be deemed to be references to such higher authorityand any provision of this Act requiring approval or sanction of any such authorityshall not apply.(6) Notwithstanding anything contained in any direction or order issued underthis section, or in section 124, the Board may, by notification in the OfficialGazette, direct that for the purpose of furnishing of the return of income or thedoing of any other act or thing under this Act or any rule made thereunder byany person or class of persons, the income-tax authority exercising and performingthe powers and functions in relation to the said person or class of persons shallbe such authority as may be specified in the notification.]Jurisdiction of Commissioners.19121. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.]Jurisdiction of Commissioners (Appeals).121A. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.Original section was inserted by the Finance (No. 2) Act, 1977, w.e.f.10-7-1978.]14. Inserted by the Finance Act, 2007, w.r.e.f. 1-6-1994.15. Inserted, ibid., w.r.e.f. 1-10-1996.16. Substituted for “Deputy” by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998.17. Inserted by the Finance (No. 2) Act, 1996, w.e.f. 1-10-1996.18. Substituted for “Deputy” by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998.19. Prior to its omission, section 121 was amended by the Finance (No. 2) Act, 1967, w.e.f.1-4-1967.