law: 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.]