- - 2164 - Wealth Tax

Notification Number: 2164 Dated 07-July-1978 In exercise of the powers conferred by section 9A of the Wealth-tax Act, 1957 (27 of 1957), the Central Board of Direct Taxes hereby empowers every person appointed to be a Commissioner of Income-tax (Appeals) under section 117 of the Income-tax Act, 1961 (43 of 1961), and exercising powers as such, to exercise the functions of a Commissioner of Wealth-tax (Appeals), in respect of any individual or Hindu undivided family assessable in the Income-tax Wards, Circles, Districts and Ranges in respect of which such Commissioner of Income-tax (Appeals) holds jurisdiction, as is aggrieved by any of the orders mentioned in clauses (a) to (d) of sub-section (1A) of section 23 of the Wealth-tax Act and also in respect of such persons or classes of persons as the Board may direct in accordance with the provisions of clause (e) of sub-section (1A) of the said section. 2. The above notification will take effect from 10th July, 1978. File Number: 318/17/78-WT