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).(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), reference 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 (4), references to proceedings under the Income-tax Act shall be construed as including references to proceedings under the Gift-tax Act.
