https://www.taxtmi.com/acts?id=50234 Section 7AA authorises the Commissioner to direct that the Inspecting Assistant Commissioner exercise concurrently any powers or functions of Gift-tax Officers for specified areas, cases or classes; Gift-tax Officers must follow the Inspecting Assistant Commissioner's directions and instructions, provided no instruction prejudicial to the assessee is issued without offering the assessee an opportunity to be heard (investigative line instructions excepted). When concurrent jurisdiction is exercised, references to Gift-tax Officer and Appellate Assistant Commissioner shall be construed as to the Inspecting Assistant Commissioner and the Commissioner, with appeals routed accordingly. en-us Wed, 05 Mar 2025 17:53:28 +0530 Wed, 05 Mar 2025 17:53:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50234 Section 7AA authorises the Commissioner to direct that the Inspecting Assistant Commissioner exercise concurrently any powers or functions of Gift-tax Officers for specified areas, cases or classes; Gift-tax Officers must follow the Inspecting Assistant Commissioner's directions and instructions, provided no instruction prejudicial to the assessee is issued without offering the assessee an opportunity to be heard (investigative line instructions excepted). When concurrent jurisdiction is exercised, references to Gift-tax Officer and Appellate Assistant Commissioner shall be construed as to the Inspecting Assistant Commissioner and the Commissioner, with appeals routed accordingly. Act-Rules F. Acts / Amendment Acts Wed, 05 Mar 2025 17:53:28 +0530 https://www.taxtmi.com/acts?id=50234