Definition of case expanded to include assessments under section 153A/B and fixed start and end dates of proceedings. The amendment brings assessment and reassessment proceedings arising from search linked provisions within the statutory definition of 'case' by omitting proviso clauses (ii) and (iii), and revises the Explanation to deem such proceedings to commence on the date of issue of the initiating notice and to conclude on the date the assessment is made.
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Provisions expressly mentioned in the judgment/order text.
Definition of case expanded to include assessments under section 153A/B and fixed start and end dates of proceedings.
The amendment brings assessment and reassessment proceedings arising from search linked provisions within the statutory definition of "case" by omitting proviso clauses (ii) and (iii), and revises the Explanation to deem such proceedings to commence on the date of issue of the initiating notice and to conclude on the date the assessment is made.
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