Special review of pre-amendment penalty orders enables depositors to seek reconsideration where penalty standards changed. Amendments expand the definition of Income-tax Officer to include Inspecting Assistant Commissioners, treat compulsory deposits as bank deposits for wealth-tax exemption, allow depositors to leave payable amounts to accrue interest as compulsory deposits, introduce the requirement of absence of 'reasonable cause' for penalty levies and convert certain mandatory officer duties into discretionary powers, substitute Commissioner (Appeals) in appellate references, and create a special review procedure allowing reconsideration of pre-amendment penalty orders subject to a filing cutoff and discretionary admission for sufficient cause.