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Introduction: 

An income tax assessing officer, employed by the Income Tax Department, is tasked with evaluating income tax returns. Their primary responsibilities involve verifying the accuracy of these returns and identifying any intentional or unintentional discrepancies. Furthermore, each jurisdiction appoints its own assessing officer to oversee taxpayers within its boundaries.

Every taxpayer is allocated a jurisdictional Assessing Officer (AO) based on the address provided in the Permanent Account Number (PAN) record and their income level, facilitating smooth and efficient assessment processes. All correspondence between the taxpayer and the Income Tax Department occurs exclusively through their respective jurisdictional AO. The jurisdictional AO serves as the designated income tax officer assigned to each taxpayer.

Assessing Officer:

Tax returns, whether processed or unprocessed by the Centralized Processing Center (CPC), may necessitate further thorough investigation to verify the accuracy of reported income and to identify any deliberate or unintentional errors. This detailed examination of income tax returns is commonly referred to as ‘assessment’.

An Individual officer within the Income-tax Department tasked with the assessment process is referred to as the ‘Assessing Officer (AO)’. The AO, an income tax officer, possesses jurisdiction to conduct assessments for taxpayers (assessee) subject to taxation under the Act.

What is the Purpose of a Assessing Officer:

A jurisdictional Assessing Officer is vested with the authority and responsibility to evaluate taxpayers’ income tax returns within a specific geographical area. The AO plays a crucial role in ensuring transparency throughout the income tax return process for each individual. Additionally, they possess comprehensive knowledge of income tax laws, circulars, notifications, and instructions pertaining to new provisions. Furthermore, the Assessing Officer has the power to review tax calculations and request supporting documents from the taxpayer as necessary.

Importance of an Assessing Officer:

• As previously noted, an Assessing Officer (AO) is essential for conducting a thorough examination of income tax returns to ensure their accuracy, in compliance with income tax law provisions, various circulars, notifications, and instructions issued by the Board. This process demands careful consideration and thoughtful interpretation of the relevant guidelines.
• Under this provision, the AO is empowered to recalculate the taxable income of the taxpayer. To facilitate this, the AO may ask the taxpayer to produce books of accounts, supporting documents or other verifications. This request usually begins with a notice to the taxpayer. Once the investigation is completed, the AO serves the taxpayer with the tax order, along with any applicable tax demands.
• Further, taxpayers may also write to the income tax department for any of their concerns such as rectification of return, issue of refund, etc.

Powers of Assessing Officer:

• The following powers are conferred on the  Officer as provided in the Civil Code, 1908 .
• Summon any individual to appear for examination under oath.
• Gathering of books of accounts and any accompanying supporting documents.
• Disclosure and scrutiny of relevant information.
• If an individual neglects to furnish documents pertinent to the IT Act or books of accounts as mandated by warrant or notice.
• If any individual possesses undisclosed jewellery, money, bullion, or other significant documents, the authority holds the following powers to take action:
• The authority has the right to search any property where there is reasonable suspicion of such possession, and to break open any door, lock, or safe for the purpose of search if the keys are unavailable.

Procedure to Find Jurisdictional  AO Code:

• You can obtain details about your assessing officer for your respective jurisdiction through two methods: with or without logging in.
• You can access the details of the assessing officer for your jurisdiction by logging into the e-filing portal and following these steps:
• Sign in to the IT Department’s e-filing portal.
• Enter password, PAN details and CAPTCHA.
• Select ‘My Profile’ under ‘Profile Settings.’
• In the next step you will find the details of the AO in your jurisdiction under PAN details.
• Alternatively, you can find the AO details without logging in by following these steps.
• Visit the income tax portal.
• Enter your mobile number and PAN details; Then you will get an OTP.
• After providing the OTP, the next webpage will display the AO details.

Final Word:

Your income tax payments and returns are linked to your PAN details, which are in turn tied to your jurisdiction. Therefore, in the event of a change in your location, it’s essential to inform the IT Department by visiting a nearby IT PAN Service Centre or TIN Facilitation Centre.