Designation change in section 269A replaces Assistant Commissioner of Income-tax with Deputy Commissioner, altering authorized officer terminology. Substitution in clause (b) of section 269A replaces the words 'an Assistant Commissioner of Income-tax' with 'a Deputy Commissioner', as enacted by the Direct Tax Laws (Amendment) Act, 1989, and deemed to have been substituted with effect from the 1st day of April, 1988.
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Provisions expressly mentioned in the judgment/order text.
Designation change in section 269A replaces Assistant Commissioner of Income-tax with Deputy Commissioner, altering authorized officer terminology.
Substitution in clause (b) of section 269A replaces the words "an Assistant Commissioner of Income-tax" with "a Deputy Commissioner", as enacted by the Direct Tax Laws (Amendment) Act, 1989, and deemed to have been substituted with effect from the 1st day of April, 1988.
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