Scope of covered orders expanded to include assessments and rectification orders by Inspecting Assistant Commissioner. The amendment inserts two clauses into section 246(2): one classifying assessment orders made after the cutoff as based on directions from the Inspecting Assistant Commissioner under section 144A, and another including orders made by the Inspecting Assistant Commissioner under section 154, thereby extending the provision's coverage to those Inspecting Assistant Commissioner actions from the Act's effective date.
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Provisions expressly mentioned in the judgment/order text.
Scope of covered orders expanded to include assessments and rectification orders by Inspecting Assistant Commissioner.
The amendment inserts two clauses into section 246(2): one classifying assessment orders made after the cutoff as based on directions from the Inspecting Assistant Commissioner under section 144A, and another including orders made by the Inspecting Assistant Commissioner under section 154, thereby extending the provision's coverage to those Inspecting Assistant Commissioner actions from the Act's effective date.
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