Income Tax Act, 2025
Section 12: Ins. by s. 42, ibid. (w.r.e.f. 11996).
12. Ins. by s. 42, ibid. (w.r.e.f. 11996).
537
(5) The directions and orders referred to in sub-sections (1) and (2) may, wherever considered
necessary or appropriate for the proper management of the work, require two or more Assessing Officers
(whether or not of the same class) to exercise and perform, concurrently, the powers and functions in
respect of any area or persons or classes of persons or incomes or classes of income or cases or classes of
cases; and, where such powers and functions are exercised and performed concurrently by the Assessing
Officers of different classes, any authority lower in rank amongst them shall exercise the powers and
perform the functions as any higher authority amongst them may direct, and, further, references in any
other provision of this Act or in any rule made thereunder to the Assessing Officer shall be deemed to be
references to such higher authority and any provision of this Act requiring approval or sanction of any
such authority shall not apply.
(6) Notwithstanding anything contained in any direction or order issued under this section, or
in section 124, the Board may, by notification in the Official Gazette, direct that for the purpose of
furnishing of the return of income or the doing of any other act or thing under this Act or any rule made
thereunder by any person or class of persons, the income-tax authority exercising and performing the
powers and functions in relation to the said person or class of persons shall be such authority as may be
specified in the notification.]
[121. Jurisdiction of Commissioners.] Omitted by the Direct Tax Laws (Amendment) Act 1987
(4 of 1987), s. 33 (w.e.f. 11988).]
[121A. Jurisdiction of Commissioners (Appeals).] Omitted by s. 33, ibid (w.e.f. 11988). Original
section was inserted by the Finance (No. 2) Act, 1977 (29 of 1977), s. 39 and the Fifth Schedule
(w.e.f. 101978).
[122. Jurisdiction of Appellate Assistant Commissioners.] Omitted by s. 33, ibid. (w.e.f. 11988).
[123. Jurisdiction of Inspecting Assistant Commissioners.] Omitted by s. 33, ibid. (w.e.f. 1
1988).
1[124. Jurisdiction of Assessing Officers.—(1) Where by virtue of any direction or order issued
under sub-section (1) or sub-section (2) of section 120, the Assessing Officer has been vested with
jurisdiction over any area, within the limits of such area, he shall have jurisdiction—
(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 principal place of his business or profession is situate within the
area, and
(b) in respect of any other person residing within the area.
(2) Where a question arises under this section as to whether an Assessing Officer has jurisdiction to
assess any person, the question shall be determined by the 2[Principal Director General or Director
General] or the 3[Principal Chief Commissioner or Chief Commissioner] or the 4[Principal Commissioner
or Commissioner]; or where the question is one relating to areas within the jurisdiction of
different 2[Principal Director General or Director General] or 3[Principal Chief Commissioner or Chief
Commissioner] or 4[Principal Commissioner or Commissioner], by the 2[Principal Director General or
Director General] or 3[Principal Chief Commissioners or Chief Commissioners] or 4[Principal
Commissioner or Commissioner] concerned or, if they are not in agreement, by the Board or by
such 2[Principal Director General or Director General] or 3[Principal Chief Commissioner or Chief
Commissioner] or 4[Principal Commissioner or Commissioner] as the Board may, by notification in the
Official Gazette, specify.
The directions and orders referred to in sub-sections
and
may, wherever considered
necessary or appropriate for the proper management of the work, require two or more Assessing Officers
(whether or not of the same class) to exercise and perform, concurrently, the powers and functions in
respect of any area or persons or classes of persons or incomes or classes of income or cases or classes of
cases; and, where such powers and functions are exercised and performed concurrently by the Assessing
Officers of different classes, any authority lower in rank amongst them shall exercise the powers and
perform the functions as any higher authority amongst them may direct, and, further, references in any
other provision of this Act or in any rule made thereunder to the Assessing Officer shall be deemed to be
references to such higher authority and any provision of this Act requiring approval or sanction of any
such authority shall not apply.
Notwithstanding anything contained in any direction or order issued under this section, or
in section 124, the Board may, by notification in the Official Gazette, direct that for the purpose of
furnishing of the return of income or the doing of any other act or thing under this Act or any rule made
thereunder by any person or class of persons, the income-tax authority exercising and performing the
powers and functions in relation to the said person or class of persons shall be such authority as may be
specified in the notification.]
[121. Jurisdiction of Commissioners.] Omitted by the Direct Tax Laws
Act 1987
(4 of 1987), s. 33 (w.e.f. 11988).]
[121A. Jurisdiction of Commissioners
Where by virtue of any direction or order issued
under sub-section
or sub-section
of section 120, the Assessing Officer has been vested with
jurisdiction over any area, within the limits of such area, he shall have jurisdiction—
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 principal place of his business or profession is situate within the
area, and
in respect of any other person residing within the area.
Where a question arises under this section as to whether an Assessing Officer has jurisdiction to
assess any person, the question shall be determined by the 2[Principal Director General or Director
General] or the 3[Principal Chief Commissioner or Chief Commissioner] or the 4[Principal Commissioner
or Commissioner]; or where the question is one relating to areas within the jurisdiction of
different 2[Principal Director General or Director General] or 3[Principal Chief Commissioner or Chief
Commissioner] or 4[Principal Commissioner or Commissioner], by the 2[Principal Director General or
Director General] or 3[Principal Chief Commissioners or Chief Commissioners] or 4[Principal
Commissioner or Commissioner] concerned or, if they are not in agreement, by the Board or by
such 2[Principal Director General or Director General] or 3[Principal Chief Commissioner or Chief
Commissioner] or 4[Principal Commissioner or Commissioner] as the Board may, by notification in the
Official Gazette, specify.