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Jurisdiction >> Span of Control |
JURISDICTION
OF COMMISSIONERS OF INCOME TAX,
BANGALORE-I/II/III/IV/V, BANGALORE AS NOTIFIED
COMMISSIONER OF INCOME TAX, BANGALORE-II |
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| JURISDICTION
OF RANGE-3, BANGALORE |
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I.
The Additional Commissioner of Income Tax/Joint Commissioner
of Income Tax will exercise concurrent jurisdiction with
all the Assessing Officers of the Range, subject to orders,
instructions, and guidelines issued by the Central Board
of Direct Taxes/Chief Commissioner of Income Tax/ Commissioner
of Income Tax.
II. The Deputy Commissioners of Income Tax/Assistant
Commissioners of Income Tax will have jurisdiction over
all persons within the territorial jurisdiction assigned
to the Income Tax Officers of the Range whose returned
income is Rs.10 lakhs and above, except cases assigned
or to be assigned to any other Assessing Officer.
III. All the Assessing Officers in the Range shall
exercise concurrent jurisdiction over all the persons
comming within the jurisdiction of the the Range and the
Addl.CIT/JCIT will allocate the work to the Assessing
Officers.
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| 1 |
Deputy/Asst. Commissioner
of Income Tax, Jurisdiction as mentioned above.
Circle-3(1), Bangalore
AO Code:121- C-1 |
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IV.
The Income Tax Officers will have jurisdiction in respect
of persons and areas specified below against them within
the Urban and Rural Districts of Bangalore (excluding
taluks of Channapatana and Ramanagaram), excluding company
cases, salary cases, film/TV related cases, professional
cases and other cases falling within the jurisdiction
of any other Assessing Officer and whose returned income
is below Rs.10 lakhs.
|
| 1 |
Income-tax
Officer,
Ward-3(1),
Bangalore
AO Code : 121-W-1 |
All
persons deriving income from business or residing
within the areas mentioned below :1.Basavanagudi
2.Bull Temple Road (Basavanagudi Portion)3.Chikkamavalli
4.Chinnayanapalya 5. D V G Road 6. Doddamavalli
7.Gajendra Nagar (Anepalya) 8. Gandhi Bazaar 9.Hosur
Road (upto check post) 10. K R Road (Basavanagudi)Kanakapura
Road (upto Yediyur) 11. Lakkasandra 12. Lalbagh
Fort Road 13. Lalji Nagar 14. M M Indl. Estate 15.
Mavalli. |
| 2 |
Income-tax
Officer,
Ward-3(2),
Bangalore
AO Code : 121-W-2 |
All
persons deriving income from business or residing
within the areas mentioned below1. A S Char Street
and Crosses 2. Akkipet Main Road3. Chamarajpet (upt
o 6th Cross) 4. K R Road 5. K V Temple Street and
Crosses 6. N T Pet 7. Old Tharagupet (including
cross roads) 8. Sultanpet and Crosses. |
| 3 |
Income-tax
Officer,
Ward-3(3),
Bangalore
AO Code :121-W-3 |
All
persons deriving income from business or residing
within the areas mentioned below.1. Basawaraja Market
2. Bull Temple Road 3.Basaweshwara Temple 4. Gavipuram
Extension 5. Hanumanthnagar 6. Kempegowda Nagar
7. Kumbarpet 8. Narasimha Raja Colony 9. Old Kasai
Road 10. O T C Road/Nagarthpet Main, Southern side
(From United Building upto Avenue Road and Chickpet
Junction) and Northern Side (from MBT Lane upto
Avenue Road excluding Northern side, from Pai Vihar
Hotel upto Siddanna Lane) 11. Ponnaiah Chatram Road
12. Ragipet 13. Rangarao Road 14. Shankarmutt Road
15. Shankarpuram 16. Srinagar 17. Tyagaraja Nagar. |
| 4 |
Income-tax
Officer,
Ward-3(4),
Bangalore
AO Code :121-W-4 |
All persons deriving income from business or residing
within the areas mentioned below. 1. Albert Victor
Road 2. Nagasandra Road 3. National High School
Road 4. New Mental Hospital Road 5. R.V Road 6.
Ratnavilas Road 7. Tata Silk Farm 8. Vanivilas Road
9. Vijayarangan Layout 10. Wilson Garden 11. Yediyur |
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V.
The Assessing Officers of the Range will have jurisdiction
over any other case notified u/s.127 of the Income Tax
Act, 1961.
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VI.
1 |
Tax Recovery Officer,
Range-3,
B'lore
AO Code :121-WO-1 |
Will
exercise powers of collection and recovery of all
amounts due under all Direct Tax enactments from
persons within the jurisdiction of the Assessing
Officers in Range-3, Bangalore or in respect of
properties situated within the territorial jurisdiction
of the Assessing Officers of Range-3, Bangalore,
as per the provisions of the respective Direct Tax
Acts and Rules thereunder. |
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EXPLANATORY NOTES: For the purposes of this notification:-
(1) "residing" means:
(a) in the case of an individual, place of residence,
unless otherwise provided in this notification
(b) in the case of an Hindu Undivided Family, place of
residence of the Karta; and
(c) in the case of a firm or an association of persons
or a body of individuals or a local authority and all
other artificial juridical persons other than companies,
the place where the head office is located.
(2) The "return of income" referred to above is
(a) Where the assessment of only one assessment year is
pending on 1st August, 2001 or on 1st April of the subsequent
assessment year, the return of the said assessment year.
(b) Where the assessments of more than one assessment
year are pending as on 1st August, 2001 or on 1st April
of the subsequent assessment year, the return showing
the highest total income or loss among returns of the
pending assessment years
(c) Where no assessment is pending on 1st August, 2001
or on 1st April of subsequent assessment year, the return
of the latest assessment year for which the assessment
has been made.
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JURISDICTION
OF RANGE-4, BANGALORE
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I.
The Additional Commissioner of Income Tax/Joint Commissioner
of Income Tax will exercise concurrent jurisdiction with
all the Assessing Officers of the Range, subject to orders,
instructions, and guidelines issued by the Central Board
of Direct Taxes/Chief Commissioner of Income Tax/ Commissioner
of Income Tax.
II. The Deputy Commissioners of Income Tax/Assistant
Commissioners of Income Tax will have jurisdiction over
all persons within the territorial jurisdiction assigned
to the Income Tax Officers of the Range whose returned
income is Rs.10 lakhs and above, except cases assigned
or to be assigned to any other Assessing Officer.
III. All the Assessing Officers in the Range shall
exercise concurrent jurisdiction over all the persons
comming within the jurisdiction of the the Range and the
Addl.CIT/JCIT will allocate the work to the Assessing
Officers.
|
| 1. |
Deputy/Asst.
Commissioner of Income Tax, Jurisdiction as mentioned
above
Circle-4(1), Bangalore
AO Code: 122-C-1 |
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IV.
The Income Tax Officers will have jurisdiction in respect
of persons and areas specified below against them within
the Urban and Rural Districts of Bangalore (excluding
taluks of Channapatana and Ramanagaram), excluding company
cases(other than Company cases relating to the Jurisdiction
of Income Tax Officer, Ward - 4(4) ), salary cases, film/TV
related cases and other cases falling within the jurisdiction
of any other Assessing Officer the jurisdiction of any
other Assessing Officer and whose returned income is below
Rs.10 lakhs.
|
| 1 |
Income
Tax Officer,
Ward-4(1),
Bangalore
AO Code : 122-W-1 |
All
persons deriving income from business or residing
within the areas mentioned below :1. Jayanagar (all
Blocks). |
| 2 |
Income
Tax Officer,
Ward-4(2),
Bangalore
AO Code : 122-W-2 |
All
persons deriving income from business or residing
within the areas mentioned below :1. Anelappa Lane
2. B S K-I, II&III Stages. 3. D S Lane and its Crosses
4. Kashivishwanath Temple Street 5. Padmanabha Nagar. |
| 3 |
Income
Tax Officer,
Ward-4(3),
Bangalore
AO Code : 122-W-3 |
All persons deriving income from business or residing
within the areas mentioned below : 1. Dayanandanagar
2. J P Nagar (all Blocks, Phases, Stages) 3. Lakshminarayanapura
4. Mariyappanapalya(Prakash Nagar) 5. Subedar Chatram
Road 6. Subhashnagar 7. Tank Bund Road 8. Tilak
Nagar 9. Balepet 10. Gandhinagar and its Crosses
11. J.M.Lane 12. K.G.Circle 13. K.G.Road 14. Seshadri
Road. |
| 4 |
Income
Tax Officer, Ward-4(4), Bangalore
AO Code : 122-W-4 |
All
persons (including company cases), whose principal
source of income is from legal, medical, engineering
or architectural profession or the profession of
accountancy or technical consultancy or interior
decoration or any other profession as is notified
by the Board in the Official Gazette under sub-section
(1) of Section 44AA of the Income-tax Act, 1961
in the urban district of Bangalore and rural district
of Bangalore other than taluks of Chennapatna and
Ramanagaram. |
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| V.
The Assessing Officers of the Range will have jurisdiction
over any other case notified u/s.127 of the Income Tax
Act, 1961. |
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VI.
1 |
Tax
Recovery Officer, Range-4, B'lore
AO Code :122-WO-1 |
Will
exercise powers of collection and recovery of all
amounts due under all Direct Tax enactments from
persons within the jurisdiction of the Assessing
Officers in Range-4, Bangalore or in respect of
properties situated within the territorial jurisdiction
of the Assessing Officers of Range-4, Bangalore,
as per the provisions of the respective Direct Tax
Acts and Rules thereunder. |
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EXPLANATORY NOTES : For the purposes of this notification
:
(1) "residing" means:
(a) in the case of an individual, place of residence,
unless otherwise provided in this notification
(b) in the case of an Hindu Undivided Family, place of
residence of the Karta; and
(c) in the case of a firm or an association of persons
or a body of individuals or a local authority and all
other artificial juridical persons other than companies,
the place where the head office is located.
(2) The "return of income" referred to above is
(a) Where the assessment of only one assessment year is
pending on 1st August, 2001 or on 1st April of the subsequent
assessment year, the return of the said assessment year.
(b) Where the assessments of more than one assessment
year are pending as on 1st August, 2001 or on 1st April
of the subsequent assessment year, the return showing
the highest total income or loss among returns of the
pending assessment years
(c) Where no assessment is pending on 1st August, 2001
or on 1st April of subsequent assessment year, the return
of the latest assessment year for which the assessment
has been made.
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| JURISDICTION
OF RANGE-5, BANGALORE |
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I.
The Additional Commissioner of Income Tax/Joint Commissioner
of Income Tax will exercise concurrent jurisdiction with
all the Assessing Officers of the Range, subject to orders,
instructions, and guidelines issued by the Central Board
of Direct Taxes/Chief Commissioner of Income Tax/ Commissioner
of Income Tax.
II. The Deputy Commissioners of Income Tax/Assistant
Commissioners of Income Tax will have jurisdiction over
all persons within the territorial jurisdiction assigned
to the Income Tax Officers of the Range whose returned
income is Rs.10 lakhs and above, except cases assigned
or to be assigned to any other Assessing Officer.
III. All the Assessing Officers in the Range shall
exercise concurrent jurisdiction over all the persons
comming within the jurisdiction of the the Range and the
Addl.CIT/JCIT will allocate the work to the Assessing
Officers. |
| |
| 1. |
Deputy/Asst.
Commissioner of Income Tax, Jurisdiction as mentioned
above
Circle-5(1),
Bangalore
AO Code: 123-C-1
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| 1 |
Income-tax
Officer,
Ward-5(1), Bangalore
AO Code : 123-W-1 |
All persons deriving income from business or residing
within the areas mentioned below :1. Anjaneya Temple
Street (excluding Avenue Road and Cubbonpet Crosses)
2. Appaji Rao Lane 3. Bettappa Lane 4. B.S. Market
5. Chowdeswari Temple Street 6. Dist. Office Road
7. D K Market 8. Jumma Masjid Road (Avenue Road
Cross) 9. Kempanna Lane 10. K R Setty Road 11. Linga
Setty Pet 12. M B T Lane 13. Narayana Setty Road
14. Paras Market 15. Pillappa Lane16. Ramanna Pet
(Jumma Masjid Road Cross) 17. Sanjeevappa Lane 18.
S R Road. |
| 2 |
Income-tax
Officer,
Ward-5(2),
Bangalore
AO Code : 123-W-2 |
All
persons deriving income from business or residing
within the areas mentioned below.1. Chennaraya Temple
Street 2. D R Lane 3. D Rajappa Street 4. Ganigar
Pet 5. Godown Street 6. M R R Lane 7. Madarpet 8.
Mariswamappa Lane 9. Old P P T Market 10. S J Park
Road 11. Sadarpatrappa Road 13. Samigarpet 14. Shanthappa
Lane 15. Suban Saheb Lane 16. T P Lane 17. Vysya
Market. |
| 3 |
Income-tax
Officer,
Ward-5(3),
Bangalore
AO Code : 123-W-3 |
All persons deriving income from business or residing
within the areas mentioned below.1. A M Lane 2.
Ambika Market 3. B S Lane 4. Basetty pet 5. Bathing
Ghat Lane 6. Chickpet Crosses 7. D K Lane 8. E S
Lane 9. G K Temple Street 10. Hoovadigara Lane 11.
Huriopet 12. Kabadi Venkusa Street 13. Lakshman
Rao Road (Chickpet cross) 14. M P Lane 15. Madhu
Market 16. Malavalli Papanna Street 17. Mallikarjuna
Temple Street 18. Maramma Temple Street 19. Neetukasuhi
Market 20. Nrupathunga Lane(Chickpet)22. Old Tea
Market 23. Oletty Market 24. Purnaiah Chatram Street
25. Shankar Market 26. Shree Market 27. T N Shetty
Lane 28. Talaram Market 29. Uttaradi Mutt Lane 30.
V S Lane 31. Venkatappa Road (Chickpet). |
| 4 |
Income-tax
Officer,
Ward-5(4),
Bangalore
AO Code : 123-W-4 |
All
persons deriving income from business or residing
within the areas mentioned below.1. B V K Iyengar
Road & its crosses 2. Chickpet Main Road 3. Devatha
Market 4. Rajath Market 5. Sangeetha Market 6. S.V.
Lane. |
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V.
The Assessing Officers of the Range will have jurisdiction
over any other case notified u/s.127 of the Income Tax
Act, 1961.
|
VI.
1 |
Tax
Recovery Officer, Range-5,
B'lore
AO Code :123-WO-1 |
Will
exercise powers of collection and recovery of all
amounts due under all Direct Tax enactments from
persons within the jurisdiction of the Assessing
Officers in Range-5, Bangalore or in respect of
properties situated within the territorial jurisdiction
of the Assessing Officers of Range-5, Bangalore,
as per the provisions of the respective Direct Tax
Acts and Rules thereunder. |
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EXPLANATORY NOTES: For the purposes of this notification:-
(1) "residing" means:
(a) in the case of an individual, place of residence,
unless otherwise provided in this notification
(b) in the case of an Hindu Undivided Family, place of
residence of the Karta; and
(c) in the case of a firm or an association of persons
or a body of individuals or a local authority and all
other artificial juridical persons other than companies,
the place where the head office is located.
(2) The "return of income" referred to above is
(a) Where the assessment of only one assessment year is
pending on 1st August, 2001 or on 1st April of the subsequent
assessment year, the return of the said assessment year.
(b) Where the assessments of more than one assessment
year are pending as on 1st August, 2001 or on 1st April
of the subsequent assessment year, the return showing
the highest total income or loss among returns of the
pending assessment years
(c) Where no assessment is pending on 1st August, 2001
or on 1st April of subsequent assessment year, the return
of the latest assessment year for which the assessment
has been made. |
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| JURISDICTION
OF TUMKUR RANGE |
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I.
The Additional Commissioner of Income Tax/Joint Commissioner
of Income Tax will exercise concurrent jurisdiction with
all the Assessing Officers of the Range, subject to orders,
instructions and guidelines issued by the Central Board
of Direct Taxes/Chief Commissioner of Income Tax/Commissioner
of Income Tax.
II. The Deputy Commissioners of Income Tax/Assistant
Commissioners of Income Tax will have jurisdiction over
all persons, whose latest return of income as on 02.01.2002
shows current total income/loss Rs.5 lakhs or more within
the territorial jurisdiction the Additional Commissioner
of Income Tax/Joint Commissioner of Income Tax, Tumkur
Range.
|
| 1 |
Deputy/Assistant Commissioner of Jurisdiction as
mentioned above.
Income-tax, Circle-1,
Tumkur.
AO Code:432-C-1 |
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| III.
The Income Tax Officers will have jurisdiction in respect
of persons and areas specified below against them other
than cases falling within the jurisdiction of any other
Assessing Officer. However, the Income Tax Officers may
exercise concurrent jurisdiction with one or more of the
other Assessing Officers of the Range, if so authorised
by the Commissioner of Income Tax. |
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| 1 |
Income-tax
Officer,
Ward -1,Tumkur.
AO Code :432-W-1 |
I.1.
All persons carrying on business/ profession/ residing
in Tumkur Taluk (except salary cases).II. Functions
of TDS in repect of all persons responsible for
deducting/collecting tax at source relating to other
than salaries in the territorial jurisdiction of
the Officers stationed at Tumkur (except ITO,Ward-3,Tumkur)
coming under the administrative control of the Addl.
CIT/JCIT,Tumkur. |
| 2 |
Income-tax
Officer,
Ward - 2,
Tumkur.
AO Code : 432-W-2 |
I.1.
All persons carrying on business/ profession/ residing
in the Dist. of Tumkur except the Taluks of Tumkur,
Tiptur, Chikkanayakanahalli and Thuruvekere. 2.
All salary cases coming in the territorial jurisdiction
of Tumkur District except the Taluks of Tiptur,
Chikkanayakanahall and Thuruvekere. II. Functions
of TDS in repect of all persons responsible for
deducting/collecting tax at source relating to salaries
in the territorial jurisdiction of the Officers
stationed at Tumkur(except ITO,Ward-3,Tumkur) coming
under the administrative control of the Addl. CIT/JCIT,Tumkur.
|
| 3 |
Income-tax
Officer,
Ward - 1,
Tiptur.
AO Code : 432-W-3 |
I.1.
All persons carrying on business/ profession / residing
in the Taluks of Tiptur, Chikkanayakanahalli and
Thuruvekere.2. All salary cases falling in the area
mentioned at Sl.No.1 above. II. Functions of TDS
in repect of all persons responsible for deducting/collecting
tax at source in the territorial jurisdiction of
the ITO,Ward-3,Tumkur coming under the administrative
control of the Addl. CIT/JCIT,Tumkur. |
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IV.
The Assessing Officers of the Range will have jurisdiction
over any other case notified u/s.127 of the Income Tax
Act, 1961.
|
V.
1 |
Tax
Recovery Officer, Tumkur Range,Tumkur.AO Code :
432-WO-1 |
Will
exercise powers of collection and recovery of all
amounts due under all Direct Tax enactments from
persons within the jurisdiction of the Assessing
Officers in Tumkur Range, Tumkur or in respect of
properties situated within the territorial jurisdiction
of the Assessing Officers of Tumkur Range, Tumkur
as per the provisions of the respective Direct Tax
Acts and Rules thereunder. |
|
| |
EXPLANATORY NOTES : For the puroposes of this notification
(1) "residing" means:
(a) in the case of an individual, place of residence,
unless otherwise provided in this notification
(b) in the case of an Hindu Undivided Family, place of
residence of the Karta; and
(c) in the case of a firm or an association of persons
or a body of individuals or a local authority and all
other artificial juridical persons other than companies,
the place where the head office is located.
(2) The "return of income" referred to above is
(a) Where the assessment of only one assessment year is
pending on 1st August, 2001 or on 1st April of the subsequent
assessment year, the return of the said assessment year.
(b) Where the assessments of more than one assessment
year are pending as on 1st August, 2001 or on 1st April
of the subsequent assessment year, the return showing
the highest total income or loss among returns of the
pending assessment years
(c) Where no assessment is pending on 1st August, 2001
or on 1st April of subsequent assessment year, the return
of the latest assessment year for which the assessment
has been made. |
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