1983 (12) TMI 12

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.... Wealth-tax Officer in pursuance of the proceedings initiated by the Inspecting Assistant Commissioner under section 17(1)(a) of the Wealth-tax Act, 1957, are invalid for the reason that there was no separate notification under section 8AA of the Wealth-tax Act, 1957, by the Commissioner of Income-tax ? " The controversy in this case centres round the validity of the proceedings started under section 17(1)(a) of the W.T. Act by the IAC, Range-II, Coimbatore. On January 27, 1977, the Commissioner of Income-tax, Coimbatore, passed an order under s. 125A(1) of the I.T. Act by which the IAC of Income-tax, Range-II, Coimbatore, and the ITO, Ooty, were to have concurrent jurisdiction over the income-tax case of Sri Nathmul Vaid, the assesse....

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....ssumed jurisdiction over the wealth-tax assessments also, and that the IAC, once equated with the ITO by the order of the Commissioner under s. 125A(1), should be deemed to have jurisdiction over the wealth-tax matters also of the same assessee. The Tribunal, however, did not accept the stand taken by the Revenue. It held that the notification issued under s. 125A(1) by the CIT can only relate to the functions of the ITO under the I.T. Act and it cannot relate to the powers exercisable by the WTO under the W.T. Act, that s. 8AA also makes it clear that the Commissioner of Wealth-tax may confer powers of the WTO on the IAC, which indicate that the powers exercisable under the W.T. Act by the WTO cannot be dealt with under s. 125A(1), as othe....

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....Revenue on s. 8 as also on s. 8AA. The notification issued under s. 125A(1) is only for authorising the IAC to have concurrent jurisdiction with the ITO so far as the powers exercisable under the I.T. Act are concerned. The notification cannot be taken to include the powers exercisable under the W.T. Act. If s. 8 is understood as having a wide amplitude as suggested by the learned counsel for the Revenue, it will mean that the notification issued under one statute will also operate in respect of matters covered by another statute. Normally such a thing is not possible. A notification issued under a particular Act can be taken to be operative only in respect of that Act and it cannot be taken to apply with reference to matters arising under ....