Scope of powers of Asst.Comm. and Dy.Comm. with respect to Sec.132(5),(7)&(9A). - Income Tax - 1796/CBDT

INSTRUCTION NO. 1796/CBDT Dated: September 14, 1988 References have been received from field officers seeking clarification as to whether the Assistant Commissioners and the Deputy Commissioners of Income-tax are precluded from acting under sub-sections (5),(7) and (9A) of section 132 of the Income-tax Act, 1961. 2. In this connection, attention is invited to section 2 of the Direct Tax Laws(Amendment) Act, 1987 which provides interalia that unless the context otherwise requires, the references to the words 'Income-tax Officer' in the Income-tax Act shall be substituted with effect from 1.4.1988 by the references to the words 'Assessing Officer'. As per sub-section(7A) of section 2 of the Income-tax Act as inserted by the aforesaid Direct Tax Laws(Amendment) Act, 1987, the Assistant Commissioners, as also the Deputy Commissioners exercising powers in terms of clause (b) of sub-section (4) of section 120 of the Income-tax Act are included in the meaning of "Assessing Officer". 3. In view of the above, the words 'Income-tax Officer' in sub sections(5),(7) and (9A) of section 132 of the Income-tax Act stand substituted with effect from 1.4.1988 by the words 'Assessing Officer'. Therefore, Assistant Commissioners, as also the Deputy Commissioner exercising powers in terms of clause(b) of sub-section(4) of section 120 are not precluded from acting under the aforesaid sub-sections of section 132.