Section 23 - Amendment of section 132 - Taxation Laws (Amendment) Act, 1984

23. Amendment of section 132. In section 132 of the Income-tax Act, with effect from the 1st day of October, 1984, (a) in sub-section (5), for the words ninety days , the words one hundred and twenty days shall be substituted; (b) in sub-section (11), for the words and brackets such authority, as may be notified in this behalf by the Central Government in the Official Gazette (hereafter in this section referred to as the notified authority), , the words the Commissioner shall be substituted; (c) after sub-section (11), the following sub-section shall be inserted, namely: (11A) Every application referred to in sub-section (11) which is pending immediately before the 1st day of October, 1984, before an authority notified under that sub-section as it stood immediately before that day shall stand transferred on that day to the Commissioner, and the Commissioner may proceed with such application from the stage at which it was on that day: Provided that the applicant may demand that before proceeding further with the application, he be re-heard. ; (d) in sub-section (12), (i) for the words the notified authority , the words the Commissioner shall be substituted; (ii) for the words as it thinks fit , the words as it or he thinks fit shall be substituted; (e) in Explanation 1, for the words ninety days , the words one hundred and twenty days shall be substituted.