Commissioner of Income-tax (Appeals) empowered to exercise Commissioner of Gift-tax (Appeals) functions within overlapping jurisdiction. The notification empowers every person appointed as a Commissioner of Income-tax (Appeals) to exercise the functions of a Commissioner of Gift-tax (Appeals) within the Income-tax Wards, Circles, Districts and Ranges where they have jurisdiction, in respect of persons assessable in those units aggrieved by the orders specified in clauses (a)-(d) of the relevant Gift-tax Act provision and in respect of such persons or classes as the Board may direct under the further-delegation provision.