Scope of order under Gift-tax Act clarified: Deputy Commissioner's delegated orders and record scope broadened; Commissioner power preserved.

The substituted Explanation to section 24 clarifies: an "order passed by the Assessing Officer" includes orders by a Deputy Commissioner acting under delegated powers from the Board or senior tax authorities; "record" comprises all records relating to any proceeding under the Act available at the time of the Commissioner's examination; and the Commissioner's powers extend to matters not considered and decided in any appeal against an Assessing Officer's order.

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