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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 1[(4)], references to proceedings under the Income-tax Act shall be construed as including references to proceedings under the Wealth-tax Act.]



Delhi Development Act, 1957 Back




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