Assessing officer
This query is : Resolved
16 October 2013
Will all "Income Tax Authority" defined u/s 116 falls within the definition of Assssing Officer as defined u/s 2(7A)??
Is CBDT is also an Assessing Officer as it falls in the definition of Income Tax authority as defined u/s 116?
Is CBDT is also an Assessing Officer as it falls in the definition of Income Tax authority as defined u/s 116?
16 October 2013
No. Assessing Officer is clearly defined in Section 2(7) and it doesn't relate to section 116.
1. Assistant Commissioner 27[or Deputy Commissioner]
2. Assistant Director] or Deputy Director or
3. the Income-tax Officer who is vested with the relevant jurisdiction by virtue of directions or orders issued under sub-section (1) or sub-section (2) of section 120 or under any other provision of this Act,
4. the Additional Commissioner or Additional Director or Joint Commissioner or Joint Director who is directed under clause (b) of sub-section (4) of that section to exercise or perform all or any of the powers and functions conferred on, or assigned to, an Assessing Officer under this Act ;]
1. Assistant Commissioner 27[or Deputy Commissioner]
2. Assistant Director] or Deputy Director or
3. the Income-tax Officer who is vested with the relevant jurisdiction by virtue of directions or orders issued under sub-section (1) or sub-section (2) of section 120 or under any other provision of this Act,
4. the Additional Commissioner or Additional Director or Joint Commissioner or Joint Director who is directed under clause (b) of sub-section (4) of that section to exercise or perform all or any of the powers and functions conferred on, or assigned to, an Assessing Officer under this Act ;]
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