Concurrent jurisdiction in wealth-tax: only officers empowered by Board or expressly assigned under the Commissioner/Inspecting Assistant Commissioner may act. The inserted clause (c) to section 11B provides that where two or more Wealth-tax Officers have concurrent jurisdiction over an assessee, the function may be performed by Wealth-tax Officers empowered by the Board or by officers to whom the function has been assigned by order of the Commissioner or by order or direction of the Inspecting Assistant Commissioner under section 8 or sub-section (2) of section 8AA.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Concurrent jurisdiction in wealth-tax: only officers empowered by Board or expressly assigned under the Commissioner/Inspecting Assistant Commissioner may act.
The inserted clause (c) to section 11B provides that where two or more Wealth-tax Officers have concurrent jurisdiction over an assessee, the function may be performed by Wealth-tax Officers empowered by the Board or by officers to whom the function has been assigned by order of the Commissioner or by order or direction of the Inspecting Assistant Commissioner under section 8 or sub-section (2) of section 8AA.
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