Amendment of section 19.
107. In section 19 of the Interest-tax Act, with effect from the 1st day of October, 1991,—
(a) in sub-section (1),—
(i) for the words \"Income-tax Officer\", the words \"Assessing Officer\" shall be substituted;
(ii) for the Explanation, the following Explanation shall be substituted, namely:,—
'Explanation.—For the removal of doubts, it is hereby declared that, for the purposes of this sub-section,—
(a) \"record\" shall include and shall be deemed always to have included all records relating to any proceeding under this Act available at the time of examination by the Commissioner;
(b) where any order referred to in this sub-section is the subject matter of any appeal, the power of the Commissioner under this sub-section shall extend to all such matters as had not been considered and decided in such appeal.';
(b) in sub-section (3), in the Explanation, after the word, brackets and figure \"sub-section (2),\", the words and figures \"the time taken in giving an opportunity to the assessee to be reheard under the proviso to section 129 of the Income-tax Act, as applicable to this Act by virtue of section 21 of this Act, and\" shall be inserted.
[Finance (No. 2) Act, 1991]
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