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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. 

Steps to find your Jurisdictional Assessing Officer

From 1 week of Feb 2017, Income Tax services to find PAN/TAN/Assessing officer all requires login.  From 1 week of Feb 2017 to find your Assessing Officer you have to follow the steps given below.

  • Login to your account on the income tax e-filing website, using your PAN and password
  • In the Menu select Profile Settings.
  • Click on PAN details. You will see jurisdiction info as shown in image below
Login and under Profile Settings->PAN details find jurisdictional Assessing officer

Login and under Profile Settings->PAN details find jurisdictional Assessing officer

From 1 week of Feb 2017, Income Tax services to find PAN/TAN/Assessing officer all requires login, as shown by lock in the image below.

Finding PAN TAN and Assessing Officer requires Login to Income tax website now

Finding PAN TAN and Assessing Officer requires Login to Income tax website now

Old Method of finding your Jurisdictional Assessing officer no longer works

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 (this  (This has changed from beginning of Feb) . if you click on the link it will show following image

Income Tax Know Jurisdictional Assessing  officer

Income Tax Know Jurisdictional Assessing officer

How to find Jurisdictional Assessing Officer for Income Tax

How to find Jurisdictional Assessing Officer for Income Tax

It will show you your Jurisdiction Details as shown in image below

Know your Jurisdiction

Know your Jurisdiction

Find Address of the Building of Jurisdictional Assessing Officer

To find the address of the building mentioned go to website http://www.incometaxindia.gov.in/Pages/jurisdiction.aspx.  You will see list of states shown in the image below

Find Address of Assessing Officer for Income Tax

Find Address of Assessing Officer for Income Tax

Click on the state and a document in pdf form will open which will show details as shown in the image below

 Address of Assessing Officer for Income Tax

Address of Assessing Officer for Income Tax

 Old method of finding address of Assessing Officer

Select the state, it would show you list of income tax offices for example for Karnataka field offices are shown in image below

List of Field Offices in Karnataka

List of Field Offices in Karnataka

Select the Building name which was mentioned in your jurisdiction details , for example in my case it was HMT Bhawan. Find the room number and extension of  Jurisdiction which in our example was DCIT/ACIT CIRCLE 14(1)

Address and Room of Assessing Office

Address and Room of Assessing Office

Meeting the Jurisdictional Assessing Officer

Submit your papers with proper documentation and get acknowledgement. Acknowledgement is just a stamp on the letter that you have submitted which shows the date. So please take two copies of the letter. For documentation please keep a copy of the papers you submit. Don’t submit the original but Xerox of the documents.
Yes I have gone to meet Jurisdictional Assessing Officer regarding the outstanding tax demand in Feb 2014. In Bangalore in HMT Building time to meet the Assessing Officer is 3:30 p.m to 5:00 p.m Monday-Friday. The reason,which was put out in many places in the office , for allocated time is to allow him and other officers to do their work during the day Assessing Officer I met was a educated young man, he was courteous and listened to me. Though all he said was to meet the income tax officer. After meeting the income tax officer when I went to meet him again, asking how much time would it. He replied that It would take it’s own time. Right now they are working on papers submitted in Jul-Aug 2013 and they are going in chronological order. We’ll call you if there are questions. 

Change of Assessing Officer and Jurisdiction for Income Tax

Typically processing of Income Tax Return is done by Central Processing Cell (CPC) Bangalore. But there are cases where you may need to contact your Assesing officer. Our article Change of Assessing Officer and Jurisdiction for Income Tax discusses it in detail, shows the format of application to submit.

  • For Income Tax Refund
  • In response to outstanding Tax Demand
  • For Challan 280 Correction
  • Notice for Processing of Income Tax Return to meet the Assessing Officer

It is common that people shift to new places for work or other reasons. Due to change in address there are many aspects that need to be updated and modified for filing of tax returns. Now say for example, you shifted to Bangalore from Mumbai due to your new job. Your old jurisdiction was Mumbai. However for future correspondence with the Income-tax department, you are required to change your jurisdiction as Bangalore. In such cases, the taxpayer is required to inform the existing jurisdictional Income-tax officer about such change by way of written application. Many times your Jurisdiction will be changed automatically.

Changing address details in PAN database does not automatically change your jurisdiction. You have to write to your current assessing officer regarding your change of place and request him to transfer your case records and jurisdiction to appropriate AO. Once both the officers are satisfied about proposed transfer, the old Assessing Officer will initiate transfer process and migrate your PAN to the new AO.
For any genuine reason like change of address, or ill-mannered assessing officer you can apply to the income tax authority for the change in assessing officer. Please note that

  • Six (6) copies of Application should be filed with competent authority.
  • Copy of application should be sent to concerned AO, CIT and Addl./Jt.CIT.
  • As per section 127(4) of the Income Tax Act, 1961 income file can be transferred at any stage of proceedings even if Assessment is Pending.
  • When a file is transferred then Demand or Refund of Tax can be collected/refunded by new assessing officer. Now a days Demand or Refund is processed by Central Processing Centre, Bangalore.
Related Articles :

Did you need to meet Assessing Officer? For what, how was the experience, did your problem got solved. Please share your experiences and help in spreading awareness. Please comment, correct, add details , give feedback on the article, it means a lot to us. If you liked it please share it atleast one more person.

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