Definitions for Settlement Commission proceedings clarify 'case' scope and pending appeal treatment under Wealth-tax law. New definitions for settlement proceedings in the Wealth-tax Act define Bench, Chairman, Member, Vice-Chairman, Settlement Commission, and wealth-tax authority; and define 'case' to mean assessment, reassessment, appeal or revision proceedings pending before a wealth-tax authority when an application under section 22C is made, excluding appeals or revisions admitted after prescribed filing periods from being treated as pending.
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.
Definitions for Settlement Commission proceedings clarify 'case' scope and pending appeal treatment under Wealth-tax law.
New definitions for settlement proceedings in the Wealth-tax Act define Bench, Chairman, Member, Vice-Chairman, Settlement Commission, and wealth-tax authority; and define "case" to mean assessment, reassessment, appeal or revision proceedings pending before a wealth-tax authority when an application under section 22C is made, excluding appeals or revisions admitted after prescribed filing periods from being treated as pending.
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