Concurrent jurisdiction in gift-tax administration enables officer allocation, delegation and case transfers under Commissioner orders. Where two or more Income-tax Officers have jurisdiction they shall have concurrent jurisdiction and perform Gift-tax functions as the Commissioner or an authorised Inspecting Assistant Commissioner specifies by written order; the Commissioner and Board may by general or special order distribute and allocate work, may authorise Inspectors of Gift-tax or ministerial staff to perform specified functions subject to limitations, and may transfer cases between Gift-tax Officers after affording the assessee a reasonable opportunity to be heard where practicable, with transferred cases retaining validity of prior notices and, when allocated to multiple officers, attracting concurrent jurisdiction as specified in such orders.