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Income Tax Ordinance, 2001
CHAPTER-XI ADMINISTRATION PART I GENERAL
From: 2023-07-01 - To: 0000-00-00 1[209. Jurisdiction of income tax authorities.- 2[(1) Subject to this Ordinance, the 4[Chief Commissioners ], the Commissioners and the Commissioners (Appeals) shall perform all or such functions and exercise all or such powers under this Ordinance as may be assigned to them in respect of such persons or classes of persons or such areas as the 5[Board] may direct 6[,]] 7[Provided that the Board or the Chief Commissioner, as the case may be, may transfer jurisdiction in respect of cases or persons from one Commissioner to another.] (2) The 8[Board] or the 9[Chief Commissioner] may, by an order, confer upon or assign to any 10[Officer of Inland Revenue] all or any of the powers and functions conferred upon or assigned to the Commissioner, under this Ordinance, in respect of any person or persons or classes of persons or areas 11[as may be specified in the order]. 11a[Provided that the Board may also confer upon or assign to any Officer of Inland Revenue the aforesaid powers and functions through Automated Case Selection System: Provided further that the Board may make rules for conferment or assignment of such powers and functions through Automated Case Selection System. Explanation.-For the purpose of this sub-section, the expression “Automated Case Selection System” means an algorithm for randomized allocation of cases by using suitable technological modes.] (3) An order under sub-section (2) by the 12[Chief Commissioner] shall be made only with the approval of the 1568[Board]. (4) The 13[Officer of Inland Revenue] referred to in sub-section (2) shall, for the purposes of this Ordinance, be treated to be the Commissioner. (5) Within the area assigned to him, the Commissioner shall have jurisdiction,- (a) in respect of any person carrying on business, if the person’s place of business is within such area, or where the business is carried on in more than one place, the person’s principal place of business is within such area; or (b) in respect of any other person, if the person resides in such area. (6) Where a question arises as to whether a Commissioner has jurisdiction over a person, the question shall be decided by the…
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