Definition of 'case' in tax law clarified; applies to proceedings pending when an application under the related provision is made. Definition of case in section 245A is amended to mean any proceeding under the Act for assessment or re-assessment for any year(s), or any appeal or revision in connection with such assessment or re-assessment, which is pending before an income-tax authority on the date an application under the related provision is made.
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.
Definition of 'case' in tax law clarified; applies to proceedings pending when an application under the related provision is made.
Definition of case in section 245A is amended to mean any proceeding under the Act for assessment or re-assessment for any year(s), or any appeal or revision in connection with such assessment or re-assessment, which is pending before an income-tax authority on the date an application under the related provision is made.
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