(2)For the purpose of sub-section (1),—(a)an order passed by the Assessing Officer or the Transfer Pricing Officer, shall include—(i)an order of assessment made on the basis of the directions issued by the Joint Commissioner under section 272;(ii)an order made by the Joint Commissioner in exercise of the powers or in the performance of the functions of an Assessing Officer or the Transfer Pricing Officer, conferred on, or assigned to, him by the Board or by the Principal Chief Commissioner or Chief Commissioner or Principal Director General or Director General or Principal Commissioner or Commissioner authorised by the Board under section 241; and(iii)an order under section 166;(b)"record" shall include all records relating to any proceeding under this Act available at the time of examination by the Competent Authority;(c)where any order referred to in this section and passed by the Assessing Officer or the Transfer Pricing Officer, had been the subject matter of any appeal filed, the powers of the Competent Authority, shall extend to such matters as had not been considered and decided in such appeal.
