Definition of case broadened to include search initiated assessments; notice issuance marks commencement and assessment finalises proceedings. The amendment widens the definition of case in section 22A(b) to include assessment or reassessment proceedings initiated by a search under section 37A or requisition under section 37B, and revises the Explanation to deem such proceedings to commence on the date of issue of the notice initiating them and to conclude on the date the assessment is made.
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Definition of case broadened to include search initiated assessments; notice issuance marks commencement and assessment finalises proceedings.
The amendment widens the definition of case in section 22A(b) to include assessment or reassessment proceedings initiated by a search under section 37A or requisition under section 37B, and revises the Explanation to deem such proceedings to commence on the date of issue of the notice initiating them and to conclude on the date the assessment is made.
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