Action under omitted Sec.104-109.

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....r omission, was required to be taken by the "Income-tax Officer". By virtue of section 125(2)(a) of the Income-tax Act, prior to its omission by the Direct Tax Laws (Amendment) Act, 1987, (hereinafter referred to as the Amending Act), references in sections 104 to 109 to the Income-tax Officer were deemed to be references to the Inspecting Assistant Commissioner (Assessment). 3. Section 2 of th....

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.... Incometax or as the case may be, the Deputy Commissioner(Assessment) exercising jurisdiction in the case of the assessee company. 5. It may also be noted that notwithstanding the omission of sections 104 to 109 of the Income-tax Act by the Amending Act, action under the said sections can be taken by virtue of the provisions of section 6 of the General Clauses Act, 1987. 6. Accordingly, acti....