Income Tax - Who is your assessing officer?
It has come to the notice of the Board that there is some lack of clarity and uniformity at the field level about the income limits for cases that are to be assigned to the Deputy Commissioners/Assistant Commissioners and to the Income tax Officers.
Does it mean the Department is confused as to who should assess whom?
Board reiterates its earlier instructions issued in 2001 as per which the officers' powers are as follows.
1 | cases with latest returned income of Rs.10 lakhs and above in Delhi, Mumbai, Kolkata, Chennai, Bangalore, Pune and Ahmedabad | DC/AC |
2 | Less than Rs. 10 Lakhs in the above cities | ITO |
3 | cases with latest returned income of Rs.5 lakhs and above in other places | DC/AC |
4 | Less than Rs. 5 Lakhs in these cities | ITO |
Board has now added Hyderabad to the list of metros in Sl. No.1 above.
But what will happen if there is an uneven distribution of work among DC/AC and ITOs due these limits? The Chief Commissioner can redistribute!
INSTRUCTION NO. , Dated: July 18, 2007