Wealth-tax Act : Commissioner competent to perform any function or functions. Indian Bare Acts :

Wealth-tax Act,1957

Act No : 27

Section : Commissioner competent to perform any function or functions.

1*[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) 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.]