Determining Jurisdiction of AO

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karan maratha (Querist)
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18 May 2017 Dear All I am a salaried person and my PAN address belongs to Delhi and the Address mentioned in ITR is in Noida. On which basis my jurisdiction is determined, whether on the basis of PAN or ITR. Thanks

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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18 May 2017 Your jurisdiction is determined based on PAN.

karan maratha

karan maratha (Querist)
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18 May 2017 Thanks Also,I want to know where it is written in the Act.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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18 May 2017 Not in the Act it may be departmental rules.

Studentsca

Studentsca (Expert)
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19 May 2017 Your jurisdictional AO is decided on the basis of your PAN irrespective of the address mentioned in your form.

karan maratha

karan maratha (Querist)
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23 May 2017 Any Specific Rule mentioned?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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23 May 2017 Jurisdiction of the Assessing Officer is the geographical area for which Assessing Officer can assess requests. It is typically associated with the PAN or Permanent Account Number. Permanent Account Number (PAN), as the name suggests, is a permanent number and does not change during lifetime of PAN holder. Changing the address or city, though, may change the Assessing Officer. Such changes must, therefore, be intimated to nearest IT PAN Service Center or TIN Facilitation Center for required correction in PAN databases of the Income Tax department. These requests will have to be made in a form for Request For New PAN Card Or/ And Changes In PAN Data.

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