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Section124
The Income-tax Act, 1961

Jurisdiction of Assessing Officers

Repealed From 01 Apr 1962 Act 43 of 1961 As on 15 Oct 2026

Act 43 of 1961 Ministry Finance Enacted 13 Sep 1961 In force 01 Apr 1962 Cited by 6 provisions

This provision is repealed. Repealed by the Income-tax Act, 2025 with effect from 1 April 2026. It is reproduced because conduct before that date is still charged, tried and appealed under it.

Section 124 of the Income-tax Act, 1961 deals with jurisdiction of Assessing Officers. Where by virtue of any direction or order issued under sub-section (1) or sub-section (2) of section 120, the Assessing Officer has been vested with jurisdiction over any area, within the limits of such area, he shall have jurisdiction— (a) in respect of any person carrying on a business or professi The Act came into force on 01 Apr 1962. Repealed by the Income-tax Act, 2025 with effect from 1 April 2026, but conduct before that date is still charged, tried and appealed under it.

(1) Where by virtue of any direction or order issued under sub-section (1) or sub-section (2) of section 120, the Assessing Officer has been vested with jurisdiction over any area, within the limits of such area, he shall have jurisdiction—

(a) in respect of any person carrying on a business or profession, if the place at which he carries on his business or profession is situate within the area, or where his business or profession is carried on in more places than one, if the principal place of his business or profession is situate within the area, and (b) in respect of any other person residing within the area.

(2) Where a question arises under this section as to whether an Assessing Officer has jurisdiction to assess any person, the question shall be determined by the Principal Director General or Director General or the Principal Chief Commissioner or Chief Commissioner or the Principal Commissioner or Commissioner; or where the question is one relating to areas within the jurisdiction of different Principal Directors General or Directors General or Principal Chief Commissioners or Chief Commissioners or Principal Commissioners or Commissioners, by the Principal Directors General or Directors General or Principal Chief Commissioners or Chief Commissioners or Principal Commissioners or Commissioners concerned or, if they are not in agreement, by the Board or by such Principal Director General or Director General or Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner as the Board may, by notification in the Official Gazette, specify.

(3) No person shall be entitled to call in question the jurisdiction of an Assessing Officer—

(a) where he has made a return under sub-section (1) of section 115WD or under sub-section (1) of section 139, after the expiry of one month from the date on which he was served with a notice under sub-section (1) of section 142 or sub-section (2) of section 115WE or sub-section (2) of section 143 or after the completion of the assessment, whichever is earlier;

(b) where he has made no such return, after the expiry of the time allowed by the notice under sub-section (2) of section 115WD or sub-section (1) of section 142 or under sub-section (1) of section 115WH or under section 148 for the making of the return or by the notice under the first proviso to section 115WF or under the first proviso to section 144 to show cause why the assessment should not be completed to the best of the judgment of the Assessing Officer, whichever is earlier;

(c) where an action has been taken under section 132 or section 132A, after the expiry of one month from the date on which he was served with a notice under sub-section (1) of section 153A or sub-section (2) of section 153C or after the completion of the assessment, whichever is earlier.

(4) Subject to the provisions of sub-section (3), where an assessee calls in question the jurisdiction of an Assessing Officer, then the Assessing Officer shall, if not satisfied with the correctness of the claim, refer the matter for determination under sub-section (2) before the assessment is made.

(5) Notwithstanding anything contained in this section or in any direction or order issued under section 120, every Assessing Officer shall have all the powers conferred by or under this Act on an Assessing Officer in respect of the income accruing or arising or received within the area, if any, over which he has been vested with jurisdiction by virtue of the directions or orders issued under sub-section (1) or sub-section (2) of section 120.

Powers of Commissioner respecting specified areas, cases, persons, etc. 125. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.]

Concurrent jurisdiction of Inspecting Assistant Commissioner and Income-tax Officer. 125A. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Original section was inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975.]

Powers of Board respecting specified area, classes of persons or incomes. 126. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.]

Power to transfer cases.

Section 124, The Income-tax Act, 1961 (Act 43 of 1961).

Now in the Income-tax Act

INCOME-TAX-ACT-2025 242 Jurisdiction of Assessing Officers Official correspondence

Measured by comparing the text of the two provisions, not taken from an official correspondence table — there is no machine-readable one. See both texts side by side before relying on it.

Both regimes are live. The repealed enactment still governs what happened while it was in force. We never redirect one to the other.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 115WD Return of fringe benefits
  2. s. 115WE Assessment
  3. s. 115WF Best judgment assessment
  4. s. 115WH Issue of notice where fringe benefits have escaped assessment
  5. s. 120 Jurisdiction of income-tax authorities
  6. s. 132 Search and seizure
  7. s. 132A Powers to requisition books of account, etc
  8. s. 139 Return of income
  9. s. 142 Inquiry before assessment
  10. s. 143 Assessment
  11. s. 144 Best judgment assessment
  12. s. 148 Issue of notice where income has escaped assessment
  13. s. 153A Assessment in case of search or requisition
  14. s. 153C Assessment of income of any other person

Referred to by 6

  1. Finance Act s. 39 Amendment of section 124
  2. Finance Act s. 65 Amendment of section 124
  3. Gift-tax Act s. 10 Jurisdiction of Assessing Officers and power to transfer cases
  4. s. 120 Jurisdiction of income-tax authorities
  5. s. 130 Faceless jurisdiction of income-tax authorities
  6. Wealth-tax Act s. 11 Jurisdiction of Assessing Officers and power to transfer cases

Related judgements & precedents

These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.

  1. Babita Lila vs Union of India

    Supreme Court of India 31 Aug 2016 Binding (Supreme Court Division Bench) Reportable

    Court's Decision & Legal Precedent

    Section 195(4) of the Criminal Procedure Code requires that a complaint for false statements allegedly made in judicial proceedings must be filed by the court concerned or by a court/authority to which that court is 'subordinate' - meaning the authority to which appeals from the proceedings ordinarily and actually lie in the regular course of events. The word 'ordinarily' refers to appellate jurisdiction habitually and regularly exercised, not merely rank hierarchy. When the substantive law (here the Income Tax Act, 1961) clearly designates specific appellate forums and omits to confer appellate jurisdiction on a particular authority, courts cannot supply this legislative gap through judicial interpretation even if that authority is senior in rank, as such omission represents deliberate legislative intent. Therefore, the Deputy Director of Income Tax (Investigation)-I, Bhopal was incompetent to lodge a criminal complaint for false statements made during income tax search proceedings conducted by Income Tax Officers of Nashik and Dhule, as the Deputy Director was not the appellate authority from their decisions; only the Deputy Commissioner (Appeals) holds such appellate jurisdiction under the Income Tax Act.

    On this section: Defines territorial jurisdiction of assessing officers based on location of business/profession or residence

    Read the full order on eCourts India

The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.

Questions about Section 124

What have the courts held on Section 124 of the Income-tax Act?

Babita Lila vs Union of India (31 Aug 2016) is the leading judgment on this section among those set out below: Defines territorial jurisdiction of assessing officers based on location of business/profession or residence.

How do I find court cases under Section 124 of the Income-tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Income Tax Act 124, section 124 Income Tax Act, section 124 of the Income-tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with Babita Lila vs Union of India (31 Aug 2016).

What should I read with Section 124 of the Income-tax Act, and has it changed?

Its own text turns on section 115WD (Return of fringe benefits), section 115WE (Assessment), section 115WF (Best judgment assessment), section 115WH (Issue of notice where fringe benefits have escaped assessment), and on 10 further provisions, so none of them can safely be read on its own. 6 other provisions in this corpus refer back to it. For anything done on or after 1 April 2026 the provision to read is Income-tax Act, 2025, section 242 (Jurisdiction of Assessing Officers), which replaced it; conduct before that date is still charged, tried and appealed under this section.

When did Section 124 of the Income-tax Act come into force?

Section 124 of the Income-tax Act, cited as Income Tax Act 124, came into force on 01 Apr 1962, having been enacted on 13 Sep 1961. It is no longer in force.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Recovered from the consolidated text published by the Income Tax Department, as amended by the Finance Act, 2026. India Code holds no record of this Act in any form. This page is not a substitute for legal advice.