B.—Jurisdiction
11[Jurisdiction
of income-tax authorities.
12120. (1)
Income-tax authorities shall exercise all or any of the powers and perform all
or any of the functions conferred on, or, as the case may be, assigned to such authorities
by or under this Act in accordance with such directions as the Board may issue
for the exercise of the powers and performance of the functions by all or any
of those authorities.
13[Explanation.—For the
removal of doubts, it is hereby declared that any income-tax authority, being
an authority higher in rank, may, if so directed by the Board, exercise the
powers and perform the functions of the income-tax authority lower in rank and
any such direction issued by the Board shall be deemed to be a direction issued
under sub-section (1).]
(2) The directions of the Board under sub-section (1)
may authorise any other income-tax authority to issue orders in writing for the
exercise of the powers and performance of the functions by all or any of the
other income-tax authorities who are subordinate to it.
(3) In issuing the directions or orders referred to
in sub-sections (1) and (2), the Board or other income-tax authority authorised
by it may have regard to any one or more of the following criteria, namely :—
(a) territorial area;
(b) persons or classes of persons;
(c) incomes or classes of income; and
(d) cases or classes of cases.
(4) Without prejudice to the provisions of
sub-sections (1) and (2), the Board may, by general or special order, and
subject to such conditions, restrictions or limitations as may be specified
therein,—
(a) authorise any Director General or Director to
perform such functions of any other income-tax authority as may be assigned to
him by the Board;
(b) empower the Director General or Chief
Commissioner or Commissioner to issue orders in writing that the powers and
functions conferred on, or as the case may be, assigned to, the Assessing
Officer by or under this Act in respect of any specified area or persons or
classes of persons or incomes or classes of income or cases or classes of
cases, shall be exercised or performed by 14[an
Additional Commissioner or] 15[an
Additional Director or] a 16[Joint]
Commissioner 17[or a 16[Joint] Director], and, where any order
is made under this clause, references in any other provision of this Act, or in
any rule made thereunder to the Assessing Officer shall be deemed to be
references to such 14[Additional
Commissioner or] 15[Additional
Director or] 16[Joint]
Commissioner 17[or 16[Joint] Director] by whom the powers and
functions are to be exercised or performed under such order, and any provision
of this Act requiring approval or sanction of the 18[Joint] Commissioner shall not apply.
(5) The directions and orders referred to in
sub-sections (1) and (2) may, wherever considered necessary or appropriate for
the proper management of the work, require two or more Assessing Officers
(whether or not of the same class) to exercise and perform, concurrently, the
powers and functions in respect of any area or persons or classes of persons or
incomes or classes of income or cases or classes of cases; and, where such
powers and functions are exercised and performed concurrently by the Assessing
Officers of different classes, any authority lower in rank amongst them shall
exercise the powers and perform the functions as any higher authority amongst
them may direct, and, further, references in any other provision of this Act or
in any rule made thereunder to the Assessing Officer shall be deemed to be
references to such higher authority and any provision of this Act requiring approval
or sanction of any such authority shall not apply.
(6) Notwithstanding anything contained in any
direction or order issued under this section, or in section
124, the Board may, by notification in the Official Gazette, direct that
for the purpose of furnishing of the return of income or the doing of any other
act or thing under this Act or any rule made thereunder by any person or class
of persons, the income-tax authority exercising and performing the powers and
functions in relation to the said person or class of persons shall be such
authority as may be specified in the notification.]