Definition of case clarified to include assessments, reassessments, appeals and revisions pending when an application is filed. The substituted clause defines case as any proceeding under the Act for assessment or reassessment of any person for any year or years, and includes proceedings by way of appeal or revision in connection with such assessment or reassessment that are pending before a wealth-tax authority on the date an application under sub section (1) of section 22C 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 clarified to include assessments, reassessments, appeals and revisions pending when an application is filed.
The substituted clause defines case as any proceeding under the Act for assessment or reassessment of any person for any year or years, and includes proceedings by way of appeal or revision in connection with such assessment or reassessment that are pending before a wealth-tax authority on the date an application under sub section (1) of section 22C is made.
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