Substitution of Assessing Officer replaces Income-tax Officer, changing the statutory designation of the authority under the Interest-tax Act. Amendment to section 16 of the Interest-tax Act substitutes the designation Assessing Officer in place of Income-tax Officer wherever those words occur, thereby changing the identifying title of the authority responsible for functions under that section as enacted by the Finance (No. 2) Act, 1991 and made effective from the commencement date specified in the amending provision.
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Provisions expressly mentioned in the judgment/order text.
Substitution of Assessing Officer replaces Income-tax Officer, changing the statutory designation of the authority under the Interest-tax Act.
Amendment to section 16 of the Interest-tax Act substitutes the designation Assessing Officer in place of Income-tax Officer wherever those words occur, thereby changing the identifying title of the authority responsible for functions under that section as enacted by the Finance (No. 2) Act, 1991 and made effective from the commencement date specified in the amending provision.
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