Settlement Commission definitions clarify scope of 'case' and offices, affecting tax assessment proceedings and appeal status. Defines key terms for Settlement Commission proceedings: Bench, Settlement Commission, Chairman, Vice Chairman, Member, and 'income tax authority.' Crucially, 'case' means any assessment or reassessment proceeding, or an appeal or revision connected therewith, that is pending before an income tax authority when an application under subsection (1) of section 245C is made, but excludes appeals or revisions filed after the statutory filing period that have not been admitted.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Settlement Commission definitions clarify scope of 'case' and offices, affecting tax assessment proceedings and appeal status.
Defines key terms for Settlement Commission proceedings: Bench, Settlement Commission, Chairman, Vice Chairman, Member, and "income tax authority." Crucially, "case" means any assessment or reassessment proceeding, or an appeal or revision connected therewith, that is pending before an income tax authority when an application under subsection (1) of section 245C is made, but excludes appeals or revisions filed after the statutory filing period that have not been admitted.
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