Section 107 - Amendment of section 19 - Finance (No. 2) Act, 1991

107. Amendment of section 19. In section 19 of the Interest-tax Act, 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) for the Explanation, the following Explanation shall be substituted, namely:, Explanation. For the removal of doubts, it is hereby declared that, for the purposes of this sub-section, (a) record shall include and shall be deemed always to have included all records relating to any proceeding under this Act available at the time of examination by the Commissioner; (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 considered and decided in such appeal. ; (b) in sub-section (3), in the Explanation, after the word, brackets and figure sub-section (2), , the words and figures the time taken in giving an opportunity to the assessee to be reheard under the proviso to section 129 of the Income-tax Act, as applicable to this Act by virtue of section 21 of this Act, and shall be inserted.