Jurisdiction of Assessing Officers and power to transfer cases

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..... ect 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 ; ( .....

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..... of such areas or such persons or such classes of persons as the Commissioner may direct, and where such directions have assigned to two or more Inspecting Assistant Commissioners the same area or the same persons or the same classes of persons they shall have concurrent jurisdiction and shall perform such functions in respect of the said areas or persons or classes of persons as the Commissioner .....

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