- - 2163 - Wealth Tax

Notification Number: 2163 Dated 07-July-1978 In exercise of the powers conferred by section 8A of the Gift-tax Act, 1958 (18 of 1958), 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 Gift-tax (Appeals) in respect of any person assessable in the Income-tax Wards, Circles, Districts and Ranges over which Commissioner of Income-tax (Appeals) has jurisdiction and is aggrieved by any of the orders mentioned in clauses (a) to (d) (both inclusive) of sub-section (1A) of section 22 of the Gift-tax Act, 1958, 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 shall take effect from 10th July, 1978. File Number: 332/2/78-G.T.