Jurisdiction of ITOs. - Income Tax - 1627/CBDT

INSTRUCTION NO. 1627/CBDT Dated: June 12, 1985 The Board had occasion to review the present system of allocating jurisdiction of Income-tax officers. In the present system, pattern of jurisdiction is based on individual Income-tax officer. 2. It has now been decided that all the ITO posted at the Headquarters of an IAC will be given concurrent jurisdiction in respect of all the cases of the Range at that station. Search and seizure cases will normally be allocated to a few ITO's by the Commissioners. In respect of these cases there will not be concurrent jurisdiction. 3. The Income-tax Officers having concurrent jurisdiction will normally have both scrutiny and summary assessments. Scrutiny assessments will generally be those of company cases over Rs.25,000, others over Rs.1 lakh and also cases completed under summary during the previous financial year selected for scrutiny on random basis. The scrutiny assessments in the charge of all the Income-tax officers will be allocated to a few senior I.T.Os of the range. Their number should be adequate to achieve the action plan Targets. 4. These orders come into effect immediately. Necessary action on the above lines may be taken and a report furnished to the Board by 30th June 1985.