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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 22A of Wealth Tax Act: Defines 'case,' assessment proceedings, and roles within the Settlement Commission.</h1> Section 22A of the Wealth Tax Act, 1957, defines key terms related to the settlement of cases. It specifies that a 'case' refers to any pending assessment proceeding before an Assessing Officer when an application under section 22C(1) is made. The section also clarifies when assessment proceedings commence and conclude, depending on various scenarios such as notices, searches, or orders setting aside assessments. Additionally, it defines roles within the Settlement Commission, including the Bench, Chairman, Vice-Chairman, and Members, and identifies wealth-tax authorities as those specified under the Income-tax Act.
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