Wealth-tax officer competence: jurisdictional rules determine which officer performs functions, with assignments resolving concurrent cases. Section 11B defined the competence of the Wealth-tax Officer: if only one officer had jurisdiction, that officer was competent; where officers had concurrent jurisdiction, competence was determined by empowerment from higher administrative authority or by assignment through orders of the Commissioner or an authorised Inspecting Assistant Commissioner, and concurrent-function cases could be resolved by empowering or assigning one or more officers.
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.
Wealth-tax officer competence: jurisdictional rules determine which officer performs functions, with assignments resolving concurrent cases.
Section 11B defined the competence of the Wealth-tax Officer: if only one officer had jurisdiction, that officer was competent; where officers had concurrent jurisdiction, competence was determined by empowerment from higher administrative authority or by assignment through orders of the Commissioner or an authorised Inspecting Assistant Commissioner, and concurrent-function cases could be resolved by empowering or assigning one or more officers.
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