Report No. 12
B-Jurisdiction
131. Jurisdiction of Income-tax Authorities.-
(1) Directors of Inspection shall, subject to the control of the Central Board of Revenue, perform such functions of any other Income-tax authority as may be assigned to them by the Central Government.
[Section 5(1A), latter part]
(2) Commissioners shall perform their functions in respect of such areas or of such persons or classes of persons or of such incomes or classes of income or of such cases or classes of cases as the Central Board of Revenue may direct, and where such directions have assigned to two or more Commissioners the same area or the same persons or classes of persons or the same incomes or classes of income or the same cases or classes of cases, they shall have concurrent jurisdiction subject to any orders which the Central Board of Revenue may make for the distribution and allocation of the work to be performed.
[Section 5(2), latter part]
(3)(a) Appellate Assistant Commissioners shall perform their functions in respect of such persons or classes of persons or of such incomes or classes of income or in respect of such areas as the Central Board of Revenue may direct, and, where such directions have assigned to two or more Appellate Assistant Commissioners the same persons or classes of persons or the same incomes or classes of income or the same area, in accordance with any orders which the Central Board of Revenue may make for the distribution and allocation of the work to be performed.
[Section 5(4), latter part)
(b) The Central Board of Revenue may transfer an appeal from one Appellate Assistant Commissioner to another.
(4) Inspecting Assistant Commissioners and Income-tax Officers shall perform their functions in respect of such persons or classes of persons or of such incomes or classes of income or in respect of such areas as the Commissioner may direct, and where such directions have assigned to two or more Inspecting Assistant Commissioners or Income-tax Officers, the same persons or classes of persons or the same incomes or classes of income or the same area, in accordance with any orders which the Commissioner may make for the distribution and allocation of the work to be performed ...
[Section 5(5), earlier part]
(5) The Commissioner may, by general or special order in writing, direct that the powers conferred on the Income-tax Officer and the Appellate Assistant Commissioner by or under this Act shall in respect of any specified case or class of cases or of any specified person or classes of persons be exercised by the Inspecting Assistant Commissioner and the Commissioner respectively, and for the purposes of any case or person in respect of which any such order applies, references in this Act or in any rules made hereunder to the Income-tax Officer and the Appellate Assistant Commissioner, shall be deemed to be references to the Inspecting Assistant Commissioner, and the Commissioner, respectively.
[Section 5(5), latter part.]
(6) Inspectors of Income-tax shall perform such functions in the execution of this Act as are assigned to them by the Income-tax Officer or other Income-tax authority under whom they are appointed to work
[Section 5(5A), earlier part.]
(7) The Central Board of Revenue may, by notification official Gazette, empower Commissioners, Appellate Assistant Commissioners and Income-tax Officers to perform such functions in respect of such classes of persons or such classes of income or such area as may be specified in the notification, and thereupon the functions so specified shall cease to be performed, in respect of the specified classes of persons or classes of income or area, by the other authorities appointed under sub-sections (2), (3) and (4).
[Section 5(6)]
Such notification shall not render necessary the re-issue of any notice already issued by the Income-tax Officer who was previously exercising such functions.
(8) For the purposes of any case or person in respect whereof an order under sub-section (5) applies:-
(a) any provision of this Act requiring the approval or sanction of the Inspecting Assistant Commissioner in any matter shall not apply;
(b) any appeal which would otherwise lie to the Appellate Assistant Commissioner shall lie to the Commissioner; and
(c) any appeal which would have laid from any order of the Appellate Assistant Commissioner to the High Court shall lie from the order of the Commissioner to the High Court.
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