The Income Tax Ordinance, 2001
Jurisdiction of income tax
(1) Subject to this Ordinance, the Regional Commissioners, the Commissioners and the Commissioners (Appeals) shall perform all or such functions and exercise all or such powers under this Ordinance as may be assigned to them in respect of such persons or classes of persons or such areas as the Central Board of Revenue may direct.
Sub-section (1) substituted by Finance Act, 2003 which previously read as follows:-
"(1) Subject to this Ordinance, the
Regional Commissioners, the Commissioners and the Commissioners (Appeals) shall
perform all or such functions and exercise all or such powers, under this
Ordinance, in respect of such persons or classes of persons or such areas, as
may be assigned to them by orders or directions issued by the Central Board of
The Central Board of Revenue or the Regional Commissioner may, by an
order, confer upon or assign to any taxation officer all or any of the powers
and functions conferred
upon or assigned to the Commissioner, under this Ordinance, in respect of any
person or persons or classes of persons or areas
as may be specified in the order.
An order under sub-section (2)
by the Regional Commissioner shall be made only with the approval of the Central
Board of Revenue.
sub-section (2) shall,
for the purposes of this
Ordinance, be treated to be the Commissioner.
Within the area assigned to him,
the Commissioner shall have jurisdiction,-
in respect of any person
carrying on business, if the personís place of business is within such area,
or where the business is carried on in more than one place, the personís
principal place of business is within such area; or
in respect of any other person,
if the person resides in such area.
Where a question arises as to
whether a Commissioner has jurisdiction over a person, the question shall be
decided by the Regional Commissioner or Regional Commissioners concerned and, if
they are not in agreement, by the Central Board of Revenue.
No person shall call into
question the jurisdiction of a Commissioner after that person has furnished a
return of income to the Commissioner 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.
(8) Notwithstanding anything contained in this section, every Commissioner shall have all the powers conferred by, or under, this Ordinance on him in respect of any income arising within the area assigned to him.
(8A) The power to confer jurisdiction under this sub-section shall include the power to transfer jurisdiction from one income tax authority to an other.
(9) Where, in respect of any
proceedings under this Ordinance, an
income tax authority is succeeded by another, the succeeding authority may
continue the proceedings from the stage it was left by that authorityís