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22A. Definitions.
In this Chapter, unless the context otherwise requires,—
| (a) |
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"Bench" means a Bench of the Settlement Commission ; |
| 43[(b) |
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"case" means any proceeding for assessment under this Act, of any person in respect of any assessment year or assessment years which may be pending before an Assessing Officer on the date on which an application under sub-section (1) of section 22C is made : |
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Provided that— |
| (i) |
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a proceeding for assessment or reassessment under section 17; |
| (ii) |
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a proceeding for making fresh assessment in pursuance of an order under section 23A or section 24 or section 25, setting aside or cancelling an assessment, |
| (iii) |
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43a[***] |
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shall not be a proceeding for assessment for the purposes of this clause. |
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Explanation.—For the purposes of this clause— |
| (i) |
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a proceeding for assessment or reassessment referred to in clause (i) of the proviso shall, in case where a notice under section 17 is issued but not on the basis of search under section 37A or requisition under section 37B, be deemed to have commenced from the date on which a notice under section 17 is issued; |
| (ii) |
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a proceeding for making fresh assessment referred to in clause (ii) of the proviso shall be deemed to have commenced from the date on which the order under section 23A or section 24 or section 25, setting aside or cancelling an assessment was passed; |
| 43b[(iii) |
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a proceeding for assessment or reassessment for any of the assessment years, in consequence of a search initiated under section 37A or requisition made under section 37B, shall be deemed to have commenced on the date of issue of notice initiating such proceedings and concluded on the date on which the assessment is made;] |
| (iv) |
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a proceeding for assessment for an assessment year, other than the proceeding of assessment or reassessment referred to in clause (i) or clause (ii) 43c[of the proviso or clause (iii) of the Explanation], shall be deemed to have commenced from the 1st day of the assessment year and concluded on the date on which the assessment is made;] |
| (c) |
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"Chairman" means the Chairman of the Settlement Commission ; |
| (d) |
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"Member" means a Member of the Settlement Commission, and includes the Chairman and a Vice-Chairman ; |
| (e) |
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"Settlement Commission" means the Income-tax Settlement Commission constituted under section 245B of the Income-tax Act ; |
| (f) |
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"Vice-Chairman" means a Vice-Chairman of the Settlement Commission 44[and includes a Member who is senior amongst the Members of a Bench;] |
| (g) |
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"wealth-tax authority" means an income-tax authority specified in section 116 of the Income-tax Act who is treated as a wealth-tax authority under section 8.] |
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