Wealth-Tax Act, 1957
Section - 11 - Jurisdiction of Assessing Officers and power to transfer cases
42[Jurisdiction of Assessing Officers and power to transfer cases.11. (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 ; |
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