Commissioner revision powers clarified: assessment orders, records and appeal-excluded matters fall within revisional scope. Amendment defines an 'order passed by the Assessing Officer' to include assessment orders made by Assistant Commissioners or Income-tax Officers based on Deputy Commissioner directions, and orders made by Deputy Commissioners exercising Assessing Officer functions under higher authority directions; it declares that 'record' includes all records available at the time of the Commissioner's examination and confines the Commissioner's revisional powers to matters not considered and decided in any appeal.
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Provisions expressly mentioned in the judgment/order text.
Commissioner revision powers clarified: assessment orders, records and appeal-excluded matters fall within revisional scope.
Amendment defines an "order passed by the Assessing Officer" to include assessment orders made by Assistant Commissioners or Income-tax Officers based on Deputy Commissioner directions, and orders made by Deputy Commissioners exercising Assessing Officer functions under higher authority directions; it declares that "record" includes all records available at the time of the Commissioner's examination and confines the Commissioner's revisional powers to matters not considered and decided in any appeal.
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