https://www.taxtmi.com/circulars?id=9818 The amendment replacing "Income tax Officer" with Assessing Officer means Assistant Commissioners and Deputy Commissioners exercising prescribed delegated powers fall within the definition of Assessing Officer, and therefore are authorized to perform functions under the specified search and seizure provisions formerly attributed to an Income tax Officer. en-us Wed, 14 Sep 1988 00:00:00 +0530 Thu, 09 Jun 2011 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9818 The amendment replacing "Income tax Officer" with Assessing Officer means Assistant Commissioners and Deputy Commissioners exercising prescribed delegated powers fall within the definition of Assessing Officer, and therefore are authorized to perform functions under the specified search and seizure provisions formerly attributed to an Income tax Officer. Circulars Income Tax Wed, 14 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9818