Concurrent jurisdiction of tax officers ensures coordinated performance of Gift tax Officer functions under written Commissioner orders. Where two or more Income tax Officers have jurisdiction or exercise powers under the Income tax Act in respect of any person, they shall have concurrent jurisdiction and shall perform their functions of a Gift tax Officer under this Act in accordance with general or special orders in writing issued by the Commissioner or an Inspecting Assistant Commissioner authorised by the Commissioner to facilitate performance of those functions.
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 of tax officers ensures coordinated performance of Gift tax Officer functions under written Commissioner orders.
Where two or more Income tax Officers have jurisdiction or exercise powers under the Income tax Act in respect of any person, they shall have concurrent jurisdiction and shall perform their functions of a Gift tax Officer under this Act in accordance with general or special orders in writing issued by the Commissioner or an Inspecting Assistant Commissioner authorised by the Commissioner to facilitate performance of those functions.
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