Wealth-Tax Act, 1957

36. Prior to its omission, section 8B, as inserted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1967 and was later on amended by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975, stood as under :

'8B. Power to transfer cases. -(1) The Commissioner may, after giving the assessee a reasonable opportunity of being heard in the matter, wherever it is possible to do so, and after recording his reasons for doing so, transfer any case from one or more of the following officers subordinate to him, namely :-

(a)	-	any Wealth-tax Officer or Wealth-tax Officers ;
(b)	-	any Wealth-tax Officer or Wealth-tax Officers having concurrent jurisdiction with the Inspecting Assistant Commissioner,

to any other Wealth-tax Officer or Wealth-tax Officers (whether with or without concurrent jurisdiction with the Inspecting Assistant Commissioner) also subordinate to him and the Board may similarly .... To read the full section download the app from Google Play store