https://www.taxtmi.com/acts?id=6346 Section 8AA authorized the Commissioner to direct that powers or functions of Wealth tax Officers be exercised concurrently by an Inspecting Assistant Commissioner for specified areas or classes, required Wealth tax Officers to act as directed by the Inspecting Assistant Commissioner, and mandated observance of that officer's instructions in particular proceedings subject to an opportunity for the assessee to be heard before any instruction prejudicial to the assessee; an explanation excluded investigative directions from being treated as prejudicial, and statutory references to Wealth tax Officers were to be read as references to the Inspecting Assistant Commissioner where powers were exercised by the latter. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 08 Sep 2012 12:33:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6346 Section 8AA authorized the Commissioner to direct that powers or functions of Wealth tax Officers be exercised concurrently by an Inspecting Assistant Commissioner for specified areas or classes, required Wealth tax Officers to act as directed by the Inspecting Assistant Commissioner, and mandated observance of that officer's instructions in particular proceedings subject to an opportunity for the assessee to be heard before any instruction prejudicial to the assessee; an explanation excluded investigative directions from being treated as prejudicial, and statutory references to Wealth tax Officers were to be read as references to the Inspecting Assistant Commissioner where powers were exercised by the latter. Act-Rules Wealth-tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6346