Concurrent jurisdiction permits Inspecting Assistant Commissioner to exercise Wealth-tax powers and redirect appeal routes accordingly. The Commissioner may direct that powers and functions of Wealth-tax Officers be exercised concurrently by the Inspecting Assistant Commissioner, who may direct how those powers are to be executed; Wealth-tax Officers must follow instructions from the Inspecting Assistant Commissioner in relation to specific proceedings, provided no instruction prejudicial to the assessee is issued without an opportunity to be heard, and investigatory directions are not treated as prejudicial. When the Inspecting Assistant Commissioner exercises such powers, statutory references and appeal routes are reallocated to treat the Inspecting Assistant Commissioner and the Commissioner as the relevant authorities.