Assessing Officer order scope expanded to include delegated deputy orders, and Commissioner review covers unappealed matters only.

The substituted Explanation to section 25(2) clarifies that an order by the Assessing Officer includes orders by a Deputy Commissioner exercising Assessing Officer powers under Board or senior directions; defines "record" to include all records relating to any proceeding available at the time of the Commissioner's examination; and provides that the Commissioner's powers extend only to matters not considered and decided in any appeal against such an Assessing Officer's order.

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