Jurisdiction of Assessing Officers

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..... n respect of - (a) any person carrying on a business, if- (i) in a case where the business is carried on in more places than one, the principal place of his business is situate within the area; or (ii) in any other case, the place at which he carries on his business is situate within the area; and (b) any other person residing within the area. (2) Any dispute relating to jurisdiction of any Assess .....

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..... -section (1) of section 152 or under sub-section (1) of section 166, if no return has been filed; (c) after the completion of assessment. (5) The Assessing Officer shall refer to the Chief Commissioner any objection raised by the assessee relating to his jurisdiction if the Assessing Officer is not satisfied with the correctness of such objection. (6) Every Assessing Officer shall have all the pow .....

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