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Report No. 12

135. Income-tax Officer entitled to assess.-

(1) Where an assessee carries on a business, profession or vocation at any place, he shall be assessed by the Income-tax Officer of the area in which that place is situate or, where the business, profession or vocation is carried on in more places than one, by the Income-tax Officer of the area in which the principal place of his business, profession or vocation is situate.

[Section 64(1)]

(2) In all other cases, an assessee shall be assessed by the Income-tax Officer of the area in which he resides.

[Section 64(2)]

(3) Where any question arises under this section as to the place of assessment, such question shall be determined by the Commissioner, or, where the question is between places within the jurisdiction of different Commissioners, by the Commissioners concerned or, if they are not in agreement, by the Central Board of Revenue:

[Section 64(3), main para.]

Provided that, before any such question is determined the assessee shall have had a reasonable opportunity of being heard in respect of the question.

[Section 64(3), 1st proviso]

(4) The place of assessment shall not be called in question by an assessee-

(a) if he has made a return under section 143(1) [section 22(1)] and has stated therein his principal place of business, profession or vocation, or

[Section 64(3), 2nd proviso, earlier part]

(b) (if he has not made such a return), after the expiry of the time allowed by the notice under section 143(2) [sub-section (2) of section 22] or under section 154 [34] for the making of a return.

[Section 64(3), 2nd proviso, latter part]

(5) If the place of assessment is called in question by an assessee, then, subject to the provisions of sub-section (4), the Income-tax Officer shall, if not satisfied with the correctness of the claim, refer the matter for determination under sub-section (3) before assessment is made.

[Section 64(3), 3rd proviso]

(6) Notwithstanding anything contained in this section, every Income-tax Officer shall have all the powers conferred by or under this Act on an Income-tax Officer in respect of any income accruing, or arising or received within the area for which he is appointed.

[Section 64(4)]

(7) The provisions of sub-section (1) and sub-section (2) shall not apply to any assessee-

(a) on whom an assessment or re-assessment for the purposes of this Act has been, is being or is to be made in the course of any case in respect of which a Commissioner appointed without reference to area underz section 131(2) [section 5(2), latter part] is exercising the functions of a Commissioner, or

(b) where by any direction given or any distribution or allocation of work made by the Commissioner under section 131(4) [section 5(5), earlier part] or in consequence of any transfer made under section 132 [section 5(7A), main para], a particular Income-tax Officer has been charged with the function of assessing that assessee, or

(c) who or whose income is included in a class of persons or a class of incomes specified in any notification issued under section 131(7) [section 5(6)];

but the assessment of such person shall be made by the Income-tax Officer for the time being charged with the function of making such assessment, by the Central Board of Revenue or by the Commissioner to whom he is subordinate, as the case may be.

[Section 64(5)]

Income-Tax Act, 1922 Back

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