Jurisdiction of Assessing Officers and power to transfer cases

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..... of the Income-tax Act, subject to the modifications specified in sub-section (2). (2) The modifications referred to in sub-section (1) shall be the following, namely: (a) in section 124 of the Income-tax Act, (i) in sub-section (3), references to the provisions of the Income-tax Act shall be construed as references to the corresponding provi .....

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..... ommissioner of Wealth-tax, and on being so empowered the Inspecting Assistant Commissioners of Wealth-tax shall perform their functions in respect of such areas or such persons or such classes of persons as the Commissioner may direct, and where such directions have assigned to two or more Inspecting Assistant Commissioners the same area or the same persons or the same classes of persons they sh .....

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