|
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).
(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 provisions of the Wealth-tax Act ; |
| (ii) |
|
sub-section (5) shall be omitted ; |
| (b) |
|
in section 127 of the Income-tax Act, in the Explanation below sub-section 43[(4)], references to proceedings under the Income-tax Act shall be construed as including references to proceedings under the Wealth-tax Act. |
|
