For the Income Tax related work, one might require to meet Jurisdictional Assessing Officer, also referred as Assessing Officer. Assessing Officer is a quasi-judicial statutory authority and is assigned to safeguard the interests of the Income Tax Department. An Assessing Officer technically is in charge of his jurisdiction. In other words, the Assessing Officer is assigned with official power for judgments, make assessments and take decisions for Income Tax issues of the assesse, who is responsible to pay tax under the IT Act. Assessing officer can also ask the tax payer to provide books of account and other details for the purpose of tax verification. The designation of the Assessing Officers might differ based on the income volume or the nature of trade as assigned by CBDT (Central Board of Direct Taxes) Board, the department that is dealing with Income Taxes. The Jurisdictional Assessing Officer could be an Income-tax Officer, an Additional Commissioner, Assistant Commissioner, Joint Commissioner or Deputy Commissioner.
Processing of Income Tax Return is typically done by Central Processing Cell (CPC) Bangalore. But there are cases where one might require to meet the Assessment Officer if:
- Challan 280 filed online is wrong
- The tax payer gets any notice from IT Department regarding any outstanding demand, any follow up on refund, scrutiny or enquiry regarding the reasons for the tax return not being processed. All these cases require human intervention and involvement and the tax payer needs to know his/her Assessing Officer
One has to submit the papers with proper documentation to the Assessing Officer and get an acknowledgement. It can be just a stamp on the letter that is submitted and this should be dated. So one needs to carry two copies of the letter. For documentation needs, keep a copy of the submitted papers. All Xerox copies are to be submitted for assessment and not the originals.
In such complicated cases if no action is taken from the part of Assessing Officer, the tax payer can move the case to higher authority by writing to the Jurisdictional Chief Commissioner. In such situation, all copies of letters and applications that were submitted to the Assessing Officer has to be provided for escalation along with the copy of the tax return filed by the tax payer.
It is not always necessary for the tax payer to meet the Assessing Officer. A Chartered Accountant or a lawyer could very well represent the tax payer.
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