Substitution of new sections for section 8, 9, 10 and 11

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...., 1988, namely :- "8. Wealth-tax authorities and their jurisdiction. The income-tax authorities specified in section 116 of the Income-tax Act shall be the wealth-tax authorities for the purposes of this Act and every such authority shall exercise the powers and per- form the functions of a wealth-tax authority under this Act in respect of any individual, Hindu undivided family o....

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....apply in relation to the control of the corresponding income-tax authorities, except to the extent to which the Board may, by notification in the Official Gazette, otherwise direct in respect of any wealth-tax authority. 10. Instructions to subordinate authorities. (1) The Board may, from time to time, issue such orders, instructions and directions to other wealth-tax authorities....

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....fficient management of the work of assessment and collection of revenue, issue, from time to time (whether by way of relaxation of any of the provisions of sections 16, 17, 18 and 35 or otherwise), general or special orders in respect of any class of cases, setting forth directions or instructions (not being prejudicial to assessees) as to the guidelines, principles or procedures to be followed by....

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....cation or claim and deal with the same on merits in accordance with law. 11. Jurisdiction of Assessing Officers and power to transfer cases. (1) The provisions of sections 124 and 127 of the Income-tax Act shall, so far as may be, apply for the purposes of this Act as they apply for the purposes of the Income-tax Act, subject to the modifications specified in sub-section (2). ....