https://www.taxtmi.com/acts?id=47216 The substituted Explanation to section 24 clarifies: an "order passed by the Assessing Officer" includes orders by a Deputy Commissioner acting under delegated powers from the Board or senior tax authorities; "record" comprises all records relating to any proceeding under the Act available at the time of the Commissioner's examination; and the Commissioner's powers extend to matters not considered and decided in any appeal against an Assessing Officer's order. en-us Wed, 08 Jan 2025 12:01:16 +0530 Wed, 08 Jan 2025 12:01:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=47216 The substituted Explanation to section 24 clarifies: an "order passed by the Assessing Officer" includes orders by a Deputy Commissioner acting under delegated powers from the Board or senior tax authorities; "record" comprises all records relating to any proceeding under the Act available at the time of the Commissioner's examination; and the Commissioner's powers extend to matters not considered and decided in any appeal against an Assessing Officer's order. Act-Rules F. Acts / Amendment Acts Wed, 08 Jan 2025 12:01:16 +0530 https://www.taxtmi.com/acts?id=47216