Section 11AA - Commissioner competent to perform any function or functions - Wealth Tax Act, 1957

Commissioner competent to perform any function or functions. 1 11AA. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.] ------------------------- Notes:- 1. Before 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 ) 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."