Jurisdiction means legal authority over a certain area or
certain persons. Generally, it is an authority given to a
department/legal body to deal with and make pronouncements on legal
matters. It can also be defined as the limit of a judicial
authority or legally constituted body to the extent to which they
can exercise authority over suits, cases, appeals etc.
Jurisdiction was introduced mainly with the reason that
department/legal body can try, adjudicate and investigate matters
which fall within the geographical boundaries of its authority
JURISDICTION OF ASSESSING OFFICERS
Section 124 of the Income-tax Act, 1961, states the jurisdiction
of the Assessing Officer.
The Assessing Officer shall have jurisdiction over any area in
which he shall have jurisdiction
