Amendment of section 22

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....the Assessing Officer under section 17 as it stood immediately before the 1st day of April, 1989 or under section 17 as amended by the Direct Tax Laws (Amendment) Act, 1987;"; (ii) clause (h) shall be omitted; (b) in sub-section (1A), for clauses (b), (c) and (d), the following clauses shall be substituted, namely :- "(b) objecting to any assessment or order referred to ....

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....lowing sub-section shall be substituted, namely :- "(1B) Notwithstanding anything contained in sub-section (1), the Board or the Director General or the Chief Commissioner or the Commissioner, if so authorised by the Board, may, by order in writing, transfer any appeal which is pending before a Deputy Commissioner (Appeals) and any matter arising out of or connected with such appeal and w....