Who is an Assessing Officer?

An Assessing Officer is a person who has the jurisdiction (rights) to make an assessment of an assessee, who is liable under the Income-tax Act. 

An Assessing Officer is an individual person appointed by the Income-tax Department. He performs all powers and functions as assigned to him under the Income-tax Act.

The Assessing Officer includes:

1. Assistant Commissioner or
2. Deputy Commissioner or
3. Assistant Director or 
4. Deputy Director or
5. Income-tax Officer or
6. Additional Commissioner or
7. Additional Director or
8. Joint Commissioner or
9. Joint Director