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of <h1>Key Definitions for Settlement Commission Roles and Cases Under Income-tax Act Section 245D</h1> The provisions define key terms related to the Settlement Commission under the Income-tax Act, 1961, including 'Bench,' 'case,' 'Chairman,' 'Member,' 'Vice-Chairman,' and 'Settlement Commission.' A 'case' refers to any assessment proceeding pending before an Assessing Officer when an application for settlement is made, with specific explanations on when assessment or reassessment proceedings are deemed to have commenced. The definitions also cover the Interim Board for Settlement and clarify the status of pending applications. These terms establish the framework for the operation and jurisdiction of the Settlement Commission in resolving income tax disputes, specifying the commencement and conclusion of assessment proceedings and the roles of various authorities within the Commission.
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