Section 10. Jurisdiction of Assessing Officers and power to transfer cases

10. 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). they apply for the purposes of the Income-tax Act, subject to the modifications specified in (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 Gift-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 Gift-tax Act.] 11. [ Inspector of Gift-tax. ] — Omitted by the Direct Tax Laws (Amendment) Act, 1988 (4 of 1988), s. 165 ( w.e.f. 1-4-1988) . 11A. [ Commissioner competent to perform any function or functions. ] — Omitted by s. 165, ibid. ( w.e.f. 1-4-1988) . 11AA. [ Gift-tax Officer competent to perform any function or functions. ] — Omitted by s. 165, ibid. ( w.e.f. 1-4-1988) .