February 26th, 2014 by bemoneyaware
Sometimes for Income Tax related work we need to meet the Jurisdictional Assessing Officer or simply Assessing Officer. Assessing Officer is related to your PAN number. This article explains how to find the Jurisdictional Assessing Officer.
Assessing Officer of Income Tax
An Assessing Officer going by name is a person who has assesses and technically he has jurisdiction(means: official power to make tax decisions and judgements for that assessee) to make assessment of an assessee, who is liable to tax under the Act. The designation may vary according to the volume of income or nature of trade as assigned by the Central Board of Direct Taxes (CBDT Board ), the department which deals with income tax. He may be an Income-tax Officer, Assistant Commissioner, Deputy Commissioner, Joint Commissioner or an Additional Commissioner. To know more about Assessing Officer one can read incometaxindia.gov.in:Central Board of Direct Taxes
Why do we need Assessing Officer. The income-tax laws are complicated and taxpayers are flooded with instructions, guidance notes, and Circulars from the CBDT to enlighten them about the way laws are to be interpreted. However, the reality is that tax assessments involve both subjective and objective considerations, and that the Assessing Officer is a quasi-judicial statutory authority who has to safeguard the income department’s interests, and at the same time, display objectivity in assessments.
When does one need meet the assessing officer :
- When one has fillen Challan 280 wrong online. Our article How to Correct Challan 280 discusses it in detail.
- When one gets the notice from Income Tax Department ex for outstanding demand. for
scrutiny or to follow up refund and enquire on the reasons for it not being processed. . Basically when you need a human to present your case.
However, if no action is taken by the assessing officer, the taxpayer can move up the hierarchy and write to the jurisdictional chief commissioner with copies of previous letter/s written to the assessing officer and with a copy of the tax return filed.
It is not necessary for you to personally meet the Assessing Officer. Your lawyer, Chartered Account (CA) can get details or submit the papers on your behalf. ( Please correct me if your experience has been different)
Find your Jurisdictional Assessing Officer
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.
To know your Assessing Officer , ( which is an optional field to fill in our ITR forms also) Go to incometaxindiaefiling.gov.in/e-Filing/Services/KnowYourJurisdictionLink.html and enter your PAN number and Captcha code (number in the image to prove you are a computer) as shown in the picture below