Amendment of section 19

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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) for the Explanatio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....red 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 considered and decided in such app....