Concurrent jurisdiction of Gift-tax Officers clarified: officers empowered by Board or assigned by senior tax officials may perform functions. Clause (c) added to section 11AA provides that where two or more Gift-tax Officers have concurrent jurisdiction, the officers empowered by the Board or those assigned the function by an order of the Commissioner or by an order or direction of the Inspecting Assistant Commissioner under the relevant provisions shall be the officers empowered to perform that function.
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 Gift-tax Officers clarified: officers empowered by Board or assigned by senior tax officials may perform functions.
Clause (c) added to section 11AA provides that where two or more Gift-tax Officers have concurrent jurisdiction, the officers empowered by the Board or those assigned the function by an order of the Commissioner or by an order or direction of the Inspecting Assistant Commissioner under the relevant provisions shall be the officers empowered to perform that function.
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