Terminology change in income-tax law replacing Income-tax Officer with Assessing Officer, altering statutory references in several sections. The amendment substitutes the term Income-tax Officer with Assessing Officer in sections 222, 223, 224, 225, 226, 228 and 228A of the Income-tax Act, 1961 as those sections stood immediately before a prior amendment, and declares that substitution to be effective from the stated retrospective date, thereby requiring statutory references in those sections to be read as referring to the Assessing Officer.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Terminology change in income-tax law replacing Income-tax Officer with Assessing Officer, altering statutory references in several sections.
The amendment substitutes the term Income-tax Officer with Assessing Officer in sections 222, 223, 224, 225, 226, 228 and 228A of the Income-tax Act, 1961 as those sections stood immediately before a prior amendment, and declares that substitution to be effective from the stated retrospective date, thereby requiring statutory references in those sections to be read as referring to the Assessing Officer.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.