Commissioner competence to perform functions: sole Commissioner acts when exclusively jurisdictional, otherwise Board designates among concurrent Commissioners. Section 11AA provided that the Commissioner competent to perform any function under the Wealth-tax Act was the sole Commissioner where only one had jurisdiction, and where two or more Commissioners had concurrent jurisdiction the Board was empowered to designate which Commissioner would perform the 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.
Commissioner competence to perform functions: sole Commissioner acts when exclusively jurisdictional, otherwise Board designates among concurrent Commissioners.
Section 11AA provided that the Commissioner competent to perform any function under the Wealth-tax Act was the sole Commissioner where only one had jurisdiction, and where two or more Commissioners had concurrent jurisdiction the Board was empowered to designate which Commissioner would perform the function.
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