(c)where any order referred to in this sub-section and passed by the Assessing Officer had been the subject-matter of any appeal ] [Substituted by Act 26 of 1988, Section 57, for Explanation (w.e.f. 1.6.1988). ] [filed on or before or after the 1st day of June, 1988] [ Inserted by Act 13 of 1989, Section 30 (w.r.e.f. 1.6.1988).][, the powers of the Commissioner under this sub-section shall extend ] [Substituted by Act 26 of 1988, Section 57, for Explanation (w.e.f. 1.6.1988). ][and shall be deemed always to have extended] [Inserted by Act 13 of 1989, Section 30 (w.r.e.f. 1.6.1988). ][to such matters as had not been considered and decided in such appeal.] [Substituted by Act 26 of 1988, Section 57, for Explanation (w.e.f. 1.6.1988). ]