Concurrent jurisdiction of Inspecting Assistant Commissioner and Wealth-tax Officer

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....------- Notes:- 1. Before to its omission, section 8AA, as inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975 and later on amended by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978, stood as under : "8AA. Concurrent jurisdiction of Inspecting Assistant Commissioner and Wealth-tax Officer.-(1) The Commissioner may, by general or special order in writing, direct that all....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion (2) of section 13, every Wealth-tax Officer shall also observe and follow such instructions as may be issued to him for his guidance by the Inspecting Assistant Commissioner within whose jurisdiction he performs his functions in relation to any particular proceeding or the initiation of any proceeding under this Act: Provided that no instructions which are prejudicial to the assessee shall....