The Gift-Tax Act, 1958

7AA. Concurrent jurisdiction of Inspecting Assistant Commissioner and Gift - tax Officer.

1. he. Commissioner. may, by general or special order in writing, direct that all or any of the powers or functions conferred on or assigned to the Gift-tax Officer or Gift-tax Officers by or under this Act in respect of any area, or cases or classes of cases, or persons or class of persons, shall be exercised or performed concurrently by the Inspecting Assistant Commissioner.
2. Where under sub-section (1), an Inspecting AssistantCommissioner exercises concurrent jurisdiction with one or more Gift - tax Officers in respect of any area, cases or classes of cases, persons or classes of persons, the Gift-tax Officer or Gift-taxOfficers shall exercise the powers and perform the functions under this Act in relation thereto as the Inspecting Assistant Commissioner may direct.
3. Without prejudice to the generality of the provisions contained in sub-section (2) of section 12, every Gift-tax Officer shall also observe and follow such instructions as may be issued to him for his guidance by the Inspecting Assistant Commissioner within whose jurisdiction he performs his functions in relation to any particular proceeding or the initiation of any proceeding under this Act:
   Provided that no instructions which are prejudicial to the assessee shall be issued before an opportunity is given to the assessee to be heard.

Explanation. - For the purposes of this sub-section, no instruction as to the lines on which an investigation connected with the assessment should be made shall be deemed to be an instruction prejudicial to the assessee.

4. Where an order is made under sub-section (1) and the Ins-pecting Assistant Commissioner exercises the powers or performs the functions of a Gift-tax Officer in respect of any case or person or proceeding under this Act, references in this Act or in any rule made thereunder to the Gift-tax Officer shall be construed as references to the Inspecting Assistant Commissioner and any provision of this Act requiring approval or sanction of the Inspecting Assistant
   Commissioner shall not apply."]
5. The Commissioner may, after giving the assessee a reason-
   able opportunity of being heard in the matter, wherever It is possible to do so, and after recording his reasons for doing so, transfer any case from one or more of the following officers subordinate to him, namely:-

1. any Gift-tax Officer or Gift-tax Officers,
2. any Gift-tax Officer or Gift-tax Officers having con - current jurisdiction with the Inspecting Assistant Commissioner,to any other Gift-tax Officer or Gift-tax Officers (whether with or without concurrent jurisdiction with the Inspecting Assistant Commissioner) also subordinate to him and the Board may similarly transfer any case from-

1. any Gift-tax Officer or Gift-tax Officers, or
2. any Gift-tax Officer or Gift-tax Officers having concurrent jurisdiction with the Inspecting Assistant Commissioner,to any other Gift-tax Officer or Gift-tax Officers (whether with or without concurrent jurisdiction with the Inspecting Assistant Commissioner) :

Provided that nothing in this sub-section shall be deemed to re - quire any such opportunity to be given where the transfer is from any Gift-tax Officer or Gift - tax Officers to any other Gift -t ax Officer or Gift - tax Officers (whether with or without concurrent jurisdiction with the Inspecting Assistant Commissioner) to any other Gift - tax Officer or Gift - tax Officers (whether with or without concurrent jurisdiction with the Inspecting Assistant Commissioner) and the offices of all such officers are situated In the same city, locality or place:

Provided further that,--

1. where any case has been transferred from any Gift-tax Officer or Gift-tax Officers to two or more Gift - tax Officers, the Gift-tax Officers to whom the case is so transferred shall have concurrent jurisdiction over the case and shall perform their functions in accordance with such general or special orders in writing as the @Board or the Commissioner or the Inspecting Assistant Commissioner, authorised by the Commissioner in this behalf, may make for the purpose of facilitating the performance of such functions
2. where any case has been transferred from any Gift-tax Officer or Gift-tax Officers (,whether with or without concurrent jurisdiction with the Inspecting Assistant Commissioner) to two or more Gift-tax Officers with concurrent jurisdiction with the Inspecting Assistant Commissioner, the officers (including the Inspecting Assistant Commissioner) to whom the case is so transferred shall have concurrent jurisdiction over such case and shall perform their functions in accordance with such general or special orders in writing as the Board or the Commissioner may make for the purpose of facilitating the performance of such functions and the Gift-tax Officers shall perform their functions also in accordance with such orders or directions as the Inspecting Assistant Commissioner may make under section 7 or, as the case may be, under sub-section (2) of section 7AA.]

1. Subs by, Act 20 of 1967, s. 35, for the Explanation w.e.f. 1.4.1967.
2. Subs. by s. 35, ibid., for section 7A (w.e.f. 1-4-1967).
3. Subs. by Act 41 of 1975, s. 107 (w.e.f. 1-10-75)
4. Ins. by s. 108, ibid.
5. Subs. by S. 109 ibid.
6. Subs. by Act 29 of 1977, s. 39 & sch. V (w.e.f. 10.7.1978)

874.(2) The transfer of a case under sub-section (1) may be made at any. stage of the proceedings, and shall not render necessary the re - issue of an notice already issued by the Gift-tax Officer or Gift-tax Officers from whom the case is transferred.

Explanation.- In this section and in section 7A, the word. " case in relation to any person whose name is specified in any order made there under, means all proceedings under this Act in respect of any year which may be pending on the date of such order, or which may, have been completed on or before such date, and includes also all. proceedings under this Act which may be commenced after the date of such order in respect of any year.]

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