Difference between the section & ward/circle meaning
pratik
(Querist) 23 May 2009
This query is : Resolved
Hi,
To All The Experts
I Would like to know the difference between the section 147 & 148 of the income tax act, 1961.
1.) Also Would like to know what do u mean by speaking order under section 148 or 147 of the income tax act, 1961 given by the assessing officer.
2.)what do u mean by the figure indicate below:
Ward / Circle 25(3)(4) so what is the meaning of the figure indicating under the cirle i.e. (3) (4)& also 25 what do u mean by this numbers a detail explanation required please with an example.
A V Vishal
(Expert) 25 May 2009
Please be specific in your query, don't ask vague questions. You are asking different questions pertaining to different acts in a single query, you are confused. I suggest you to consult a good lawyer and seek clarifications, you can get answers to all your queries
Vineet
(Expert) 11 December 2009
The query pertains to Income Tax only and deserve answers.
Mr Pratik
1. Section 147 is enabling section for reopening of cases for assessment/ reassessment whereas section 148 is procedural section under which notice for reopening of case is issued.
2. An speaking order is nothing but a well reasoned order specifying facts, reasoning and judgment of the authority.
3. A ward is jurisdictional area under Income Tax Officer whereas Circle is under control of Assistant/ Deputy Commissioner. A Circle may consist of multiple wards.
in your example ward 25(3)(4), 25 means Commissionarate No 25, 3 means range no 3 under that commissionarate and 4 is ward no 4 under that Range.
The Jurisdiction for administration of Income Tax Act has been divided between various Commissionarates on the basis of GEographical area, class of assessees or a group of assessees and the same is notified by CBDT. THe Commissionarate is then subdivided into Ranges headed by Additional/ Joint Commissioner of Income Tax. The Range is then divided into Circles and Wards headed by ACIT/ DCIT or ITOs who are called Assessing Officers. Sometimes Joint Commissioners enjoy concurrent jurisdiction with respective AO and may also act as assessing officer in particular case.
Hope this answers your query.
