Action under omitted Sec.104-109. - Income Tax - 1811/1989

INSTRUCTION NO. 1811/1989 Dated: March 13, 1989 Section 104 to 109 of the Incometax Act were omitted by the Finance Act, 1987 with effect from 1st April, 1988. 2. Action under the provisions of these sections, as they stood prior to their omission, was required to be taken by the "Income-tax Officer". By virtue of section 125(2)(a) of the Income-tax Act, prior to its omission by the Direct Tax Laws (Amendment) Act, 1987, (hereinafter referred to as the Amending Act), references in sections 104 to 109 to the Income-tax Officer were deemed to be references to the Inspecting Assistant Commissioner (Assessment). 3. Section 2 of the Amending Act provides, inter alia, that, unless the context otherwise requires, references to "Income-tax Officer "in the Income-tax Act shall be substituted by references to the "Assessing Officer" with effect from 1st April, 1988. Clause(7A) of section 2 of the Incometax Act, as inserted by the Amending Act, defines "Assessing Officer" to mean the Incometax Officer, the Assistant Commissioner or the Deputy Commissioner, as the case may be, exercising jurisdiction over the relevant case. 4. Hence, for purposes of taking action under section 104 to 109 of the Income-tax Act in relation to the assessment year 1987-88 and earlier assessment years, any reference to the "Income-tax Officer " in the said section would mean a reference to the Incometax Officer, the Assistant Commissioner of Incometax or as the case may be, the Deputy Commissioner(Assessment) exercising jurisdiction in the case of the assessee company. 5. It may also be noted that notwithstanding the omission of sections 104 to 109 of the Income-tax Act by the Amending Act, action under the said sections can be taken by virtue of the provisions of section 6 of the General Clauses Act, 1987. 6. Accordingly, action under sections 104 to 109 of the Incometax Act for the assessment years 1987-88 and earlier assessment years can be taken by the Income-tax Officer, the Assistant Commissioner of Incometax or, as the case may be, the Deputy Commissioner (Assessment) exercising jurisdiction in the case of the assessee company. 7. These instructions may be brought to the notice of all officers working in your region.