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    <title>Commissioner competent to perform any function or functions</title>
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    <description>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.</description>
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      <title>Commissioner competent to perform any function or functions</title>
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      <description>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.</description>
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