Section 241 — Jurisdiction of income-tax authorities

(1) The income-tax authorities shall exercise all or any of the powers and
perform all or any of the functions conferred on, or assigned to, such
authorities under this Act, as per such directions as the Board may issue for the
exercise of the powers and performance of the functions by all or any of those
authorities.
(2) Any income-tax authority, being an authority higher in rank, may, if so direct -
ed by the Board, exercise the powers and perform the functions of an income-tax
authority lower in rank and any such direction issued by the Board shall be deemed
to be a direction issued under sub-section (1).
(3) The directions of the Board under sub-section (1) may authorise any other
income-tax authority to issue orders in writing for the exercise of the powers and
performance of the functions by all or any of the other income-tax authorities who
are subordinate to it.
(4) In issuing the directions or orders referred to in sub-sections (1), (2) and (3), the
Board or other income-tax authority authorised by it may have regard to any one
or more of the following criteria:—
( a) territorial area;
( b) persons or classes of persons;
( c) incomes or classes of income; and
( d) cases or classes of cases.
(5) Without prejudice to sub-sections (1), (2) and (3), the Board may, by general
or special order, subject to such conditions, restrictions or limitations as specified
therein––
( a) authorise any Principal Director General or Director General or
Principal Director or Director to perform such functions of any other
income-tax authority as may be assigned to him by the Board;
( b) empower the specified income-tax authority to issue orders in writing
that the powers and functions conferred on, or assigned to, the Assess -
ing Officer under this Act in respect of any specified area, or persons or
classes of persons, or incomes or classes of income, or cases or classes
of cases, shall be exercised or performed by an Additional Commissioner
or an Additional Director or a Joint Commissioner or a Joint Director.
(6) Where any order is made under sub-section (5)(b), references in any other pro-
vision of this Act or in any rule made thereunder, to the Assessing Officer shall be
deemed to be references to such Additional Commissioner or Additional Director
or Joint Commissioner or Joint Director by whom the powers and functions are to
be exercised or performed under such order, and any provision of this Act requiring
approval or sanction of the Joint Commissioner shall not apply.
(7) The directions and orders referred to in sub-sections (1), (2) and (3) may,
wherever considered necessary or appropriate for the proper management of work,
require two or more Assessing Officers (whether or not of the same class) to exercise
and perform, concurrently, the powers and functions in respect of any area, or
persons or classes of persons, or incomes or classes of income, or cases or classes
of cases, and––
(a) where such powers and functions are exercised and performed concur-
rently by the Assessing Officers of different classes, any authority lower
in rank amongst them shall exercise the powers and perform the
functions as any higher authority amongst them may direct; and
( b) references in any other provision of this Act or in any rule made there -
under to the Assessing Officer shall be deemed to be references to such
higher authority and any provision of this Act requiring approval or
sanction of any such authority shall not apply.
(8) Irrespective of anything contained in any direction or order issued under this
section, or in section 242, the Board may, by notification, issue any direction for
the purposes of furnishing of the return of income or the doing of any other act or
thing under this Act or any rule made thereunder by any person or class of persons.
(9) The income-tax authority exercising and performing the powers and functions
in relation to the person or class of persons referred to in sub-section (8) shall be
such authority as specified in the notification issued under that sub-section.