Action under omitted Sec.104-109.

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..... icer". 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 .....

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..... sment) 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 assessmen .....

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