A large part of the Income Tax Department is comprised of the charges of Commissioners of Income Tax, which function under the over-all supervision and control of a Chief Commissioner of Income Tax. Each Commissioner’s charge is sub-divided into ranges and each range is headed by either an Additional Commissioner or a Joint Commissioner. Each range head has a number of assessing officers under him. They are officers of the rank of Deputy Commissioners, Assistant Commissioners and Income Tax Officers. A model charge of a Commissioner of Income Tax has three ranges and each range has five assessing officers (one Assistant / Deputy Commissioner and four Income Tax Officers). Each commissioner’s charge also has a Tax Recovery Officer. This is the standard structure which has been replicated at most places. There are minor deviations from the standard in some of the charges.
The assessing officers are the main work force of the department. Their main functions include receipt of returns, processing of returns, issuing of refunds and collection of demand. A very important function performed by the assessing officers is framing of scrutiny assessments. Based on the criteria laid down by higher authorities, returns are identified for scrutiny through the process of computer assisted scrutiny selection. In such cases, assessment orders are passed after conducting requisite enquiry, as the facts warrant. Scrutiny assessments are also made in cases where searches, surveys and enquiries have been conducted.
The Additional / Joint Commissioner heading the range supervises the work of the assessing officers under him and is responsible for the overall performance of the range. The Commissioner of Income Tax is responsible for the collective performance of all the ranges under his charge.
Besides the above main part, there are smaller divisions handling functions like the audit, TDS, judicial, grievance redressal, computer operations, etc. These are the support functions of the main assessment function referred to above.
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