Amendment of section 19

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...., with effect from the 1st day of October, 1991,- (a) in sub-section (1),- (i) for the words "Income-tax Officer", the words "Assessing Officer" shall be substituted; (ii) f....

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....(b) where any order referred to in this sub-section is the subject matter of any appeal, the power of the Commissioner under this sub-section shall extend to all such matters as had not been considere....