https://www.taxtmi.com/caselaws?id=32936 A valid transfer of income-tax cases under Section 127(1) of the Income-tax Act was treated as sufficient to confer co-extensive jurisdiction on the same officer for wealth-tax purposes. Section 8 of the Wealth-tax Act makes the Income-tax Officer having jurisdiction under the Income-tax Act the Wealth-tax Officer for the same assessee, and Section 8AA operates as an independent enabling provision only where there has been no prior transfer under Section 127(1). On that basis, no separate notification under Section 8AA was required, and the officer was competent to complete the wealth-tax assessments; the Tribunal's contrary view on lack of jurisdiction was incorrect. en-us Fri, 13 Feb 2009 00:00:00 +0530 Sun, 06 Feb 2011 05:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32936 A valid transfer of income-tax cases under Section 127(1) of the Income-tax Act was treated as sufficient to confer co-extensive jurisdiction on the same officer for wealth-tax purposes. Section 8 of the Wealth-tax Act makes the Income-tax Officer having jurisdiction under the Income-tax Act the Wealth-tax Officer for the same assessee, and Section 8AA operates as an independent enabling provision only where there has been no prior transfer under Section 127(1). On that basis, no separate notification under Section 8AA was required, and the officer was competent to complete the wealth-tax assessments; the Tribunal's contrary view on lack of jurisdiction was incorrect. Case-Laws Wealth-tax Fri, 13 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32936