Section 11. Jurisdiction of Assessing Officers and power to transfer cases

11. Jurisdiction of Assessing Officers and power to transfer cases.— (1) The provisions of sections 124 and 127 of the Income-tax Act shall, so far as may be, apply for the purposes of this Act as they apply for the purposes of the Income-tax Act, subject 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; (b) in section 127 of the Income-tax Act, in the Explanation below sub-section[1] [(4)], references to proceedings under the Income-tax Act shall be construed as including references to proceedings under the Wealth-tax Act.] 11A. [ Inspector of Wealth-tax . ] — Omitted by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988), s. 132 ( w.e.f. 1 - 4 - 1988) . Earlier inserted by Act 46 of 1964 , s. 11 ( w.e.f. 1 - 4 - 1965) and later substituted by Act 20 of 1967, s . 34 ( w.e.f . 1-4-1967) . 11AA. [ Commissioner competent to perform any function or functions .] — Omitted by s. 132 , ibid. w.e.f. 1-4-1988. Earlier section 11 AA was inserted by Act 19 of 1970 , s. 26 ( w.e.f. 1 - 4 - 1970) . 11. The Explanation omitted by Act 14 of 2001, s. 97 (w.e.f. 1-6-2001). (3) Notwithstanding anything contained in sub-sections (1) and (2), an order of fresh assessment in pursuance of an order passed on or after the 1st day of April, 1975, under section[1] [23A], section 24 or section 25, setting aside or cancelling an assessment, may be made at any time before the expiry of[2] [one year] from the end of the financial year in which the order under section[1] [23A] or section 24 is received by the[3] [Chief Commissioner or Commissioner] or, as the case may be, the order under section 25 is passed by the Commissioner: 4 [Provided that where the order under section 23A or section 24 is received by the Chief Commissioner or Commissioner or, as the case may be, the order under section 25 is passed by the Commissioner, on or after the 1st day of April, 1999 but before the 1st day of April, 2000, such an order of fresh assessment may be made at any time up to the 31st day of March, 2002:] 5[Provided further that where the order under section 23A or section 24 is received by the Chief Commissioner or Commissioner or, as the case may be, the order under section 25 is passed by the Commissioner, on or[6] [after the 1st day of April, 2005 but before the 1st day of April, 2011], the provisions of this sub-section shall have effect as if for the words "one year", the words "nine months" had been substituted.] 11. Explanation 2 omitted by s. 38, ibid. (w.e.f. 24-5-1985). Earlier it was inserted by Act 67 of 1984, s. 58 (w.e.f. 1-10-1984). (2) Notwithstanding anything contained in sub-section (1), if in a case falling under clause (c) of sub-section (1) of section 18, the net wealth in respect of which the penalty is imposed or imposable for the relevant assessment year, or, where such disclosure relates to more than one assessment year, the net wealth for any one of the relevant assessment years, exceeds five hundred thousand rupees, no order reducing or waiving the penalty under sub-section (1) shall be made by[1] [the Commissioner except with the previous approval of the Chief Commissioner or Director General, as the case may be]. (3) Where an order has been made under sub-section (1) in favour of any person, whether such order relates to one or more assessment years, he shall not be entitled to any relief under this section in relation to any other assessment year at any time after the making of such order: 2[Provided that where an order has been made in favour of any person under sub-section (1) on or before the 24th day of July, 1991, such person shall be entitled to further relief only once in relation to other assessment year or years if he makes an application to the wealth-tax authority referred to in sub-section (4) at any time before the 1st day of April, 1992.] 11B. [ Wealth-tax Officer competent to perform any function or functions .] — Omitted by s. 132, ibid . ( w.e.f. 1 - 4 - 1988) . Earlier section 11 B was inserted by Act 20 of 1967 , s. 34 ( w.e.f. 1 - 4 - 1967) and later amended by Act 41 of 1975, s . 87 ( w.e.f . 1-10-1975) . 12. [ Control of wealth-tax authorities .] — Omitted by s. 132 , ibid. ( w.e.f. 1 - 4 - 1988) . Earlier substituted by Act 46 of 1964 , s. 11 ( w.e.f. 1 - 4 - 1965). 2 [12A. Appointment of Valuation Officers.— (1) The Central Government may appoint as many Valuation Officers as it thinks fit. (2) Subject to the rules and orders of the Central Government regulating the conditions of service of persons in public services and posts, a wealth-tax authority may appoint as many overseers, surveyors and assessors as may be necessary to assist the Valuation Officers in the performance of their functions.] 13. [ Wealth-tax authorities to follow orders, etc., of the Board .] — Omitted by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988), s. 132 ( w.e.f. 1 - 4 - 1988) . 3 [13A. Powers of 4 [Director-General or Director], 5 [Chief Commissioner or Commissioner] (4) The provisions of sub-sections (1) and (2) shall not apply to the assessment or reassessment made on the assessee or any other person in consequence of, or to give effect to, any finding or direction contained in an order under section 23, section 24, section 25, section 27 or section 29 or in an order of any court in a proceeding otherwise than by way of appeal or reference under this Act, and such assessment or reassessment may, subject to the provisions of sub-section (3), be completed at any time. Explanation 1. —In computing the period of limitation for the purposes of this section— (i) the time taken in reopening the whole or any part of the proceeding or in giving an opportunity to the assessee to be reheard under the proviso to section 39, or (ii) the period during which the assessment proceeding is stayed by an order or injunction of any court, or 7[(iia) the period (not exceeding sixty days) commencing from the date on which the 8[Assessing Officer] received the declaration under sub-section (1) of section 18C and ending with the date on which the order under sub-section (3) of that section is made by him, or] (4) Without prejudice to the powers conferred on him by any other provision of this Act, the[3] [[4] * Commissioner] may, on an application made in this behalf by an assessee, and after recording his reasons for so doing, reduce or waive the amount of any penalty payable by the assessee under this Act or stay or compound any proceeding for the recovery of any such amount, if he is satisfied that— (i) to do otherwise would cause genuine hardship to the assessee, having regard to the circumstances of the case, and (ii) the assessee has co-operated in any inquiry relating to the assessment or any proceeding for the recovery of any amount due from him. (5) Every order made under this section shall be final and shall not be called into question by any court or any other authority.] 5[(6) The provisions of this section as they stood immediately before their amendment by the Direct Tax Laws (Amendment) Act, 1989 (3 of 1989), shall apply to and in relation to any assessment for the assessment year commencing on the 1st day of April, 1988, or any earlier assessment year, and references in this section to the other provisions of this Act shall be construed as references to those provisions as for the time being in force and applicable to the relevant assessment year.] and[6] [ Joint Commissioner] to make enquiries.— The[4] [Director-General or Director], the[5] [Chief Commissioner or Commissioner] and the[6] [Joint Commissioner] shall be competent to make any enquiry under this Act, and for this purpose shall have all the powers that an[7] [Assessing Officer] has under this Act in relation to the making of enquiries.] 1. Subs. by Act 3 of 1989, s. 63, for "(5)" (w.r.e.f. 1-4-1988). 2. Ins. by Act 45 of 1972, s. 9 (w.e.f. 15-11-1972). 3. Ins. by Act 46 of 1964, s. 13 (w.e.f. 1-4-1965). 4. Subs. by Act 4 of 1988, s. 127, for "Director of Inspection" (w.e.f. 1-4-1988). 5. Subs. by s. 127, ibid., for "Commissioner" (w.e.f. 1-4-1988). 6. Subs. by Act 21 of 1998, s. 3, for "Deputy Commissioner" (w.e.f. 1-4-1988). Earlier the quoted words were substituted by Act 4 of 1988, s. 127, for "Inspecting Assistant Commissioner" (w.e.f. 1-4-1988). 7. Subs. by Act 4 of 1988, s. 127, for "Wealth-tax Officer" (w.e.f. 1-4-1988). (iii) in a case where an application made before the Wealth-tax Settlement Commission under section 22C is rejected by it or is not allowed to be proceeded with by it, the period commencing from the date on which such application is made and ending with the date on which the order under sub-section (1) of section 22D is received by the Commissioner under sub-section (2) of that section, shall be excluded: 9[Provided that where immediately after the exclusion of the aforesaid time or period, the period of limitation referred to in sub-sections (1), (2) and (3) available to the Assessing Officer for making an order of assessment or reassessment, as the case may be, is less than sixty days, such remaining period shall be extended to sixty days and the aforesaid period of limitation shall be deemed to be extended accordingly:] 1. Subs. by Act 14 of 2001, s. 97, for "23" (w.e.f. 1-6-2001). 2. Subs. by s. 97, ibid., for "two years" (w.e.f. 1-6-2001). Earlier the quoted words were substituted by Act 4 of 1988, s. 140, for "four years" (w.e.f. 1-4-1989). 3. Subs. by Act 4 of 1988, s. 127, for "Commissioner" (w.e.f 1-4-1988). 4. Subs. by Act 14 of 2001, s. 97, for the proviso (w.e.f. 1-6-2001). Earlier the proviso was inserted by Act 4 of 1988, s. 140 (w.e.f. 1-4-1989). 5. Ins. by Act 21 of 2006, s. 57 (w.e.f. 1-6-2006). 6. Subs. by Act 23 of 2012, s. 117, for "after the 1st day of April, 2005" (w.e.f. 1-7-2012). 7. Ins. by Act 67 of 1984, s. 56 (w.e.f. 1-10-1984). 8. Subs. by Act 4 of 1988, s. 127, for "Wealth-tax Officer" (w.e.f. 1-4-1988). 9. Ins. by Act 49 of 1991, s. 75 (w.e.f. 27-9-1991). 1 [Provided further that where a proceeding before the Settlement Commission abates under section 22HA, the period of limitation referred to in this section available to the Assessing Officer for making an order of assessment or reassessment, as the case may be, shall, after the exclusion of the period under sub-section (4) of section 22HA, be not less than one year; and where such period of limitation is less than one year, it shall be deemed to have been extended to one year.] Explanation 2. —Where, by an order referred to in sub-section (4), any asset is excluded from the net wealth of one person and held to be the asset of another person, then, an assessment in respect of such asset on such other person shall, for the purposes of sub-section (2) of section 17 and this section, be deemed to be one made in consequence of, or to give effect to, any finding or direction contained in the said order, provided such other person was given an opportunity of being heard before the said order was passed.]