173A. Place of assessment.-

¹[173A.  Place  of  assessment.-

(1)  Where  an  assessee  carries  on  a  business, profession  or  vocation  at  any  place,  he  shall  be  assessed  by  the  Deputy
Commissioner of Taxes of the area in which that place is situate or, where the business, profession or vocation is carried on in more places than one, by the Deputy Commissioner of Taxes of the area in which the principal place of his business, profession or vocation is situate.

(2)  In  all  other  cases,  an  assessee  shall  be  assessed  by  the  Deputy Commissioner of Taxes of the area in which he resides.

(3)  Where  any  question  arises  under  this  section  as  to  place  of  assessment, such  question  shall  be  determined  by  the  Commissioner,  or,  where  the question  is  between  places  in  areas  within  the  jurisdiction  of  more Commissioners than one, by the Commissioners concerned, or, if they are not in agreement, by the National Board of Revenue:

Provided that, before any such question is determined, the assessee shall have had an opportunity of representing his views.

(4) No person shall be entitled to call in question the jurisdiction of a Deputy Commissioner of Taxes after he has made the return of total income, or where he has not made such return, after the time allowed by the notice served on him for making such return has expired.]

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¹Ins. by F.A. 1987

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