Concurrent jurisdiction: Inspecting Assistant Commissioner may exercise Gift-tax Officer powers, with appeals routed to the Commissioner. Section 7AA authorises the Commissioner to direct that the Inspecting Assistant Commissioner exercise concurrently any powers or functions of Gift-tax Officers for specified areas, cases or classes; Gift-tax Officers must follow the Inspecting Assistant Commissioner's directions and instructions, provided no instruction prejudicial to the assessee is issued without offering the assessee an opportunity to be heard (investigative line instructions excepted). When concurrent jurisdiction is exercised, references to Gift-tax Officer and Appellate Assistant Commissioner shall be construed as to the Inspecting Assistant Commissioner and the Commissioner, with appeals routed accordingly.
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: Inspecting Assistant Commissioner may exercise Gift-tax Officer powers, with appeals routed to the Commissioner.
Section 7AA authorises the Commissioner to direct that the Inspecting Assistant Commissioner exercise concurrently any powers or functions of Gift-tax Officers for specified areas, cases or classes; Gift-tax Officers must follow the Inspecting Assistant Commissioner's directions and instructions, provided no instruction prejudicial to the assessee is issued without offering the assessee an opportunity to be heard (investigative line instructions excepted). When concurrent jurisdiction is exercised, references to Gift-tax Officer and Appellate Assistant Commissioner shall be construed as to the Inspecting Assistant Commissioner and the Commissioner, with appeals routed accordingly.
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