Income Tax – Change of Assessing Officer and its Jurisdiction

Filing of income tax return is the statutory duty of every citizen of the country. In this regard assessee needs to interact with the income tax authorities on various counts, may be to clarify the officials doubt or his own grievance related to tax filing. Therefore it becomes imperative to know the jurisdiction of Income Tax department, particularly, the tax ward, circle or about the Assessing Officer. Know everything related to Income Tax – Change of Assessing Officer and its Jurisdiction.

This article is particularly focussed on Assessing Officer, their jurisdictions, circumstances in which Assessing Officer can be contacted and if needed, how one can change an assessing officer. 

Assessing Officer – an Overview

An Assessing Officer is an authorized person under the act who has authority/jurisdiction to make tax assessment of an Assessee. They may be designated as Income Tax Officer, Assistant Commissioner, Deputy Commissioner, Joint Commissioner or an Additional Commissioner, depending upon nature of trade or volume of income.

How is an Assessing Officer assigned?

The address of tax-payers, as mentioned in the PAN, determines the jurisdiction of the income tax officer and accordingly assessing officer is assigned to an assessee.  Such assessing officers will assess the records of the particular set of tax-payers in that geographical area only to assess the returns.

When to contact Assessing Officer?

•    For clarification with regards to Income Tax Returns,

•    In response to invalid outstanding demand/clarification with regards to the satisfaction of outstanding demand,

•    For rectification in Challan 280 and

•    In case of notice for Processing of Income Tax Returns from Assessing Officer, etc.

Does change in PAN address change Assessing Officer?

No, Change in address details in PAN database does not automatically change yours Assessing Officer.

    In case you need to change the assessing officer due to change in address and want to transfer the jurisdiction and record to the appropriate jurisdictional officer; first, you have to write to your current assessing officer about the proposed transfer. And when both the assessing officers are satisfied, the then old officer will take steps to migrate your PAN to the new jurisdictional assessing office.

Circumstances in which Assessing Officer can be changed:

•    Change of Jurisdiction or address

•    Change of Assessing Officer in case of unethical officer

Procedures for the change of assessing officer in case of change in address:

(i) Physical mode

• By making an application (Six copies) with the competent authority.
• Also send Copy of application to concerned AO, CIT and Addl./Jt.CIT.

(ii)Online mode

• First, log on to NSDL site and apply for change the address on PAN Card.
• Then make an application to the current jurisdictional assessing officer requesting him to transfer your assessment records to the new jurisdictional assessing officer, with the following details:

(i)   Your PAN Number and name.

(ii)  Your current A.O. Circle/Ward.

(iii) Details of A.O. Circle/Ward where you seek the transfer.

(iv) The reason or ground for such transfer.

Change of Assessing Officer in case of unethical officer

In case any assessee has any problem with the assessing officer or have any other grievances, may make a complaint to Ombudsman within income tax department. The complaint should contain the following details:

•    Name and address of the complainant;

•    Name and office of assessing officer against whom the complaint has been made.

•    Exact nature of complaint supported by relevant documents.

•    The complainant or his authorized representative must sign the complaint.

To whom an Application for Change in Assessing Officer to be made:

1. Where the current Assessing Officer and the Assessing Officer to whom the file is to be transferred are under jurisdictions of same Commissioner of Income Tax, Director General, or Chief Commissioner of Income Tax and /or Commissioner of Income Tax (CIT)-   The application is to be made to CIT with copy to Assessing Officer (AO).

2. Where the current Assessing Officer and the Assessing Officer to whom the file is to be transferred are not under the jurisdictions of same Commissioner of Income Tax, Director General, or Chief Commissioner of Income Tax and /or Commissioner of Income Tax (CIT)-The application is to be made to Director General (DGIT), or Chief Commissioner of Income.