Section 124(5)

As per sec 124(5), whether A.O. is allowed to even assess those incomes which accrued in other jurisdictions lets say rent on house property? Eg Mr A is having a business in Kolkata and is also earning rent on a house proprty from nagpur. So as per section 124(1), A.O. having jurisdiction over place of business will have power to assess his return. So now whether sec124(5) powers him to assess rent from house property accruing to the assessee or some other section or whether he has no such power?