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of <h1>Interest-tax Act Section 19 Amended: 'Income-tax Officer' Now 'Assessing Officer' and Expanded Definition of 'Record' Clarified.</h1> The amendment to section 19 of the Interest-tax Act, effective from October 1, 1991, replaces 'Income-tax Officer' with 'Assessing Officer' in sub-section (1). It revises the Explanation to clarify that 'record' includes all documents related to proceedings under the Act available during the Commissioner's examination. Additionally, if an order is under appeal, the Commissioner's authority extends to unresolved matters in the appeal. In sub-section (3), the Explanation is amended to include the time taken to provide the assessee an opportunity to be reheard, as per section 129 of the Income-tax Act, applicable through section 21 of this Act.
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