Scope of powers of Asst.Comm. and Dy.Comm. with respect to Sec.132(5),(7)&(9A).

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....s (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 Office....