Income Tax Act, 1961
Section 4: Subs. by s. 4, ibid., for “Commissioner” (w.r.e.f. 12013).
4. Subs. by s. 4, ibid., for “Commissioner” (w.r.e.f. 12013).
538
(3) No person shall be entitled to call in question the jurisdiction of an Assessing Officer—
(a) where he has made a return 1[under sub-section (1) of section 115WD or under sub-section
(1) of section 139], after the expiry of one month from the date on which he was served with a notice
under sub-section (1) of section 142 or 2[sub-section (2) of section 115WE or sub-section (2)
of section 143] or after the completion of the assessment, whichever is earlier;
(b) where he has made no such return, after the expiry of the time allowed by the notice under
3[sub-section (2) of section 115WD or sub-section (1) of section 142 or under sub-section (1)
of section 115WH or under section 148 for the making of the return or by the notice under the first
proviso to section 115WF or under the first proviso to section 144] to show cause why the assessment
should not be completed to the best of the judgment of the Assessing Officer, whichever is earlier;
4[(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 sub-section (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 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 matter for determination under sub-section (2) before the assessment is made.
(5) Notwithstanding anything contained in this section or in any direction or order issued
under section 120, every Assessing Officer shall have all the powers conferred by or under this Act on an
Assessing Officer in respect of the income accruing or arising or received within the area, if any, over
which he has been vested with jurisdiction by virtue of the directions or orders issued under sub-section
(1) or sub-section (2) of section 120.
[125. Powers of Commissioner respecting specified areas, cases, persons, etc.] Omitted by the
Direct Tax Laws (Amendment) Act, 1987 (4 of 1988), s. 33 (w.e.f. 11988).
[125A. Concurrent jurisdiction of Inspecting Assistant Commissioner and Income-tax
Officer.]Omitted by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988), s. 33 (w.e.f. 11988).
Original section was inserted by the Taxation Laws (Amendment) Act, 1975, (w.e.f. 11975).]
[126. Powers of Board respecting specified area, classes of persons or incomes.]Omitted by the
Direct Tax Laws (Amendment) Act, 1987 (4 of 1988), s. 33 (w.e.f. 11988).
127.Power to transfer cases.—(1) The 5[Principal Director General or Director General]
or 6[Principal Chief Commissioner or Chief Commissioner] or 7[Principal Commissioner or
Commissioner] may, after giving the assessee a reasonable opportunity of being heard in the matter,
wherever it is possible to do so, and after recording his reasons for doing so, transfer any case from one or
more Assessing Officers subordinate to him (whether with or without concurrent jurisdiction) to any other
Assessing Officer or Assessing Officers (whether with or without concurrent jurisdiction) also
subordinate to him.
(2) Where the Assessing Officer or Assessing Officers from whom the case is to be transferred and
the Assessing Officer or Assessing Officers to whom the case is to be transferred are not subordinate to
the same 5[Principal Director General or Director General] or 6[Principal Chief Commissioner or Chief
Commissioner] or 7[Principal Commissioner or Commissioner],—
(a) where the 5[Principal Director General or Director General] or 6[Principal Chief
Commissioner or Chief Commissioner] or 7[Principal Commissioner or Commissioner] to whom such
1. Subs. by Act 18 of 2005, s. 39, for “under sub-section (1) of section 139” (w.e.f. 12006).
No person shall be entitled to call in question the jurisdiction of an Assessing Officer—
where he has made a return 1[under sub-section
of section 115WD or under sub-section
of section 139], after the expiry of one month from the date on which he was served with a notice
under sub-section
of section 142 or 2[sub-section
of section 115WE or sub-section
of section 143] or after the completion of the assessment, whichever is earlier;
where he has made no such return, after the expiry of the time allowed by the notice under
3[sub-section
of section 115WD or sub-section
of section 142 or under sub-section
of section 115WH or under section 148 for the making of the return or by the notice under the first
proviso to section 115WF or under the first proviso to section 144] to show cause why the assessment
should not be completed to the best of the judgment of the Assessing Officer, whichever is earlier;
4[
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 sub-section
of section 153A or
sub-section
of section 153C or after the completion of the assessment, whichever is earlier.]
Subject to the provisions of sub-section
before the assessment is made.
Notwithstanding anything contained in this section or in any direction or order issued
under section 120, every Assessing Officer shall have all the powers conferred by or under this Act on an
Assessing Officer in respect of the income accruing or arising or received within the area, if any, over
which he has been vested with jurisdiction by virtue of the directions or orders issued under sub-section
or sub-section
of section 120.
[125. Powers of Commissioner respecting specified areas, cases, persons, etc.] Omitted by the
Direct Tax Laws
Act, 1987 (4 of 1988), s. 33 (w.e.f. 11988).
[125A. Concurrent jurisdiction of Inspecting Assistant Commissioner and Income-tax
Officer.]Omitted by the Direct Tax Laws
Act, 1987 (4 of 1988), s. 33 (w.e.f. 11988).
Original section was inserted by the Taxation Laws
Act, 1975, (w.e.f. 11975).]
[126. Powers of Board respecting specified area, classes of persons or incomes.]Omitted by the
Direct Tax Laws
Act, 1987 (4 of 1988), s. 33 (w.e.f. 11988).
127.Power to transfer cases.—
The 5[Principal Director General or Director General]
or 6[Principal Chief Commissioner or Chief Commissioner] or 7[Principal Commissioner or
Commissioner] may, after giving the assessee a reasonable opportunity of being heard in the matter,
wherever it is possible to do so, and after recording his reasons for doing so, transfer any case from one or
more Assessing Officers subordinate to him (whether with or without concurrent jurisdiction) to any other
Assessing Officer or Assessing Officers (whether with or without concurrent jurisdiction) also
subordinate to him.
Where the Assessing Officer or Assessing Officers from whom the case is to be transferred and
the Assessing Officer or Assessing Officers to whom the case is to be transferred are not subordinate to
the same 5[Principal Director General or Director General] or 6[Principal Chief Commissioner or Chief
Commissioner] or 7[Principal Commissioner or Commissioner],—
where the 5[Principal Director General or Director General] or 6[Principal Chief
Commissioner or Chief Commissioner] or 7[Principal Commissioner or Commissioner] to whom such
1. Subs. by Act 18 of 2005, s. 39, for “under sub-section
of section 139” (w.e.f. 12006).