Income Tax Authorities Chapter- 19
(1) The Chief Commissioners, the CIR and the CIR (Appeals) shall perform all or such functions
and powers as may assigned to them in respect of such persons or classes of persons or such
areas as the Board may direct.
Provided that the Board or the Chief Commissioner, as the case may be, may transfer
jurisdiction in respect of cases or persons from one CIR to another.
(2) The Board or the Chief Commissioner may, delegate all or any of the powers by order in writing
to any OIR such powers and functions assigned to the CIR.
Provided that the Board may also confer upon or assign to any Officer of Inland Revenue the
aforesaid powers and functions through Automated Case Selection System:
Provided further that the Board may make rules for conferment or assignment of such
powers and functions through Automated Case Selection System.
Explanation.— For the purpose of this sub-section, the expression “Automated Case Selection
System” means an algorithm for randomized allocation of cases by using suitable technological
modes.
(3) An order as stated above shall be made only with the approval of Board by the Chief
Commissioner and such OIR shall be treated to be the CIR.
(4) The CIR shall have jurisdiction,-
(a) where the person's place of business is within such area, or where the business is carried
on in more than one place, the person's principal place of business is within such area; or
(b) in respect of any other person, if the person resides in such area:
Explanation.- The expression "place of business" as used above, means,-
(a) in the case of listed or unlisted public limited company, the place where the registered office is
situated;
(b) in the case of other companies,-
(i) if the company is primarily engaged in manufacture or processing, the place where the
factory is situated;
(ii) if the company is primarily engaged in business other than manufacture or processing,
the place where main business activities are actually carried on.
(5) Where a question arises as to whether a CIR has jurisdiction over a person, the question shall
be decided by the Chief CIR Chief Commissioners concerned and, if they are not in agreement,
by the Board.
(6) No person shall call into question the jurisdiction of a CIR after that person has furnished a
return of income to the CIR or, where the person has not furnished a return of income, after the
time allowed by any notice served on the person for furnishing such return has expired.
(7) The power shall include the power to transfer jurisdiction from one income tax authority to
another.
(8) Where, in respect of any proceedings, an income tax authority is succeeded by another, the
succeeding authority may continue the proceedings from the stage it was left by that authority's
predecessor.- Delegation [U/s 210]
(1) The CIR may by an order in writing, delegate to any OIR subordinate to him (falling in the
jurisdiction of CIR) all or any of the powers or functions assigned to the CIR, other than the
power of delegation.
(2) The CIR shall not delegate the powers of amendment of assessment and amendment of an
order of recovery under sub-section (3) of section 161 to an officer of Inland Revenue below the
rank of Additional CIR.