Section - 11AA - Commissioner competent to perform any function or functions
Commissioner competent to perform any function or functions.4511AA. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.]
45. Prior to its omission, section 11AA, as inserted by the Finance Act, 1970, w.e.f. 1-4-1970, stood as under :"11AA. Commissioner competent to perform any function or functions. -In respect of any function to be performed by a Commissioner under any provision of this Act in relation to an assessee, the Commissioner referred to therein shall,-
(a)
-
in a case where only one Commissioner has jurisdiction over such assessee, be such Commissioner ;
(b)
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in a case where two or more Commissioners have concurrent jurisdiction over such assessee, be the Commissioner empowered to perform such function by the Board."
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