Concurrent jurisdiction of Inspecting Assistant Commissioner and Wealth-tax Officer

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..... on 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 or any of the powers or functions conferred on or assi .....

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..... 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 be issued before an opportunity is given by the Inspecting A .....

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